In Finanzamt D v E (Case C-657/19) (8 October) the CJEU ruled that the provision of dependency assessment reports fell within the exemption for welfare services in Directive 2006/112/EC article 132(1)(g). However the provider of those reports was not a body ‘recognised by the Member State concerned as being devoted to social wellbeing’ and consequently the services fell outside the exemption.
The applicant (E) provided dependency assessment reports to M who acted on behalf of a medical insurance fund. M was a ‘recognised body’ for the purposes of article 132(1)(g); E was not. E charged M for his services whilst M charged the insurance fund on a flat-rate basis. The questions for the CJEU were:
Were the services supplied by E of a kind which fell within the scope of the exemption?
If yes was it sufficient for...
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:
In Finanzamt D v E (Case C-657/19) (8 October) the CJEU ruled that the provision of dependency assessment reports fell within the exemption for welfare services in Directive 2006/112/EC article 132(1)(g). However the provider of those reports was not a body ‘recognised by the Member State concerned as being devoted to social wellbeing’ and consequently the services fell outside the exemption.
The applicant (E) provided dependency assessment reports to M who acted on behalf of a medical insurance fund. M was a ‘recognised body’ for the purposes of article 132(1)(g); E was not. E charged M for his services whilst M charged the insurance fund on a flat-rate basis. The questions for the CJEU were:
Were the services supplied by E of a kind which fell within the scope of the exemption?
If yes was it sufficient for...
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:
