Correct recipient of a supply unaffected by potentially abusive arrangements
In DuoDecad Kft (Case C‑596/20) (10 February 2022) Advocate General (AG) Kokott suggested that for the purposes of the VAT place of supply rules the ‘correct’ recipient of a supply was unaffected by potentially abusive arrangements between the recipient and a third party.
The taxpayer (DDK) was a Hungarian company supplying IT support services to a Portuguese company (Lalib). The dispute centred on the place of supply of these services. This superficially simple matter was complicated by an apparently unresolved question – itself the subject of another CJEU judgment – as to whether a licence agreement provided by a separate Hungarian company (WML) to Lalib constituted an abuse of rights. In essence the Hungarian tax authorities alleged that the licencing agreement between Lalib and this third party was in fact an abuse designed to exploit the...
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Correct recipient of a supply unaffected by potentially abusive arrangements
In DuoDecad Kft (Case C‑596/20) (10 February 2022) Advocate General (AG) Kokott suggested that for the purposes of the VAT place of supply rules the ‘correct’ recipient of a supply was unaffected by potentially abusive arrangements between the recipient and a third party.
The taxpayer (DDK) was a Hungarian company supplying IT support services to a Portuguese company (Lalib). The dispute centred on the place of supply of these services. This superficially simple matter was complicated by an apparently unresolved question – itself the subject of another CJEU judgment – as to whether a licence agreement provided by a separate Hungarian company (WML) to Lalib constituted an abuse of rights. In essence the Hungarian tax authorities alleged that the licencing agreement between Lalib and this third party was in fact an abuse designed to exploit the...
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