In Kaplan International Colleges UK Ltd (Case C-77/19) (18 November 2020) the CJEU ruled that the cost sharing exemption does not apply to supplies of services by a cost sharing group to a VAT group where not all the members of the VAT group are also members of the cost sharing group.
The claimant (KIC) was the representative member of a VAT group containing eight subsidiaries which were colleges established in the UK. Each of the colleges was entitled to exempt its educational supplies under Directive 2006/112/EC art 132(1)(i). KIC itself did not make supplies of education but was regarded as taking on the characteristics of the other group members by virtue of VATA 1994 s 43(1AA).
KIC formed a Hong Kong subsidiary KPC owned by the 8 subsidiaries and one further UK college which was not a member of the VAT group....
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In Kaplan International Colleges UK Ltd (Case C-77/19) (18 November 2020) the CJEU ruled that the cost sharing exemption does not apply to supplies of services by a cost sharing group to a VAT group where not all the members of the VAT group are also members of the cost sharing group.
The claimant (KIC) was the representative member of a VAT group containing eight subsidiaries which were colleges established in the UK. Each of the colleges was entitled to exempt its educational supplies under Directive 2006/112/EC art 132(1)(i). KIC itself did not make supplies of education but was regarded as taking on the characteristics of the other group members by virtue of VATA 1994 s 43(1AA).
KIC formed a Hong Kong subsidiary KPC owned by the 8 subsidiaries and one further UK college which was not a member of the VAT group....
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