Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.
It seems fashionable of late to update old classics. Elvis Presley despite being dead for 40 years is currently touring with the Royal Philharmonic Orchestra who have overlaid their interpretation over his original recordings. They are to appear in Brussels in May this year 40 years since the Sixth VAT Directive was passed bringing in the cost sharing exemption (CSE) in what is now article 132(1)(f).
This exemption allows a cost sharing group (CSG) to exempt supplies of services to its members where these services are directly necessary for the exempt activities of the members or for activities in respect of which they do not act as taxable persons. The charge to each member must reflect exact reimbursement...
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Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.
It seems fashionable of late to update old classics. Elvis Presley despite being dead for 40 years is currently touring with the Royal Philharmonic Orchestra who have overlaid their interpretation over his original recordings. They are to appear in Brussels in May this year 40 years since the Sixth VAT Directive was passed bringing in the cost sharing exemption (CSE) in what is now article 132(1)(f).
This exemption allows a cost sharing group (CSG) to exempt supplies of services to its members where these services are directly necessary for the exempt activities of the members or for activities in respect of which they do not act as taxable persons. The charge to each member must reflect exact reimbursement...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
