62023CJ0184_SUM
Case C‑184/23
Finanzamt T
v
S
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Fourth Chamber) of 11 July 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services effected for consideration – Option for Member States to regard persons who are closely linked as a single taxable person – Services provided within the VAT group – VAT due or paid by the recipient of the services which cannot be subject to an input deduction – Not relevant
(Council Directive 77/388, Arts 2(1) and 4(4), second subpara.)
(see paragraphs 38-40, 47, operative part)
See the text of the decision.