​​The question of the scope of the cost-sharing VAT exemption, also referred to in the Council Directive 2006/112/EC of 28 November 2006 as amended ("EU VAT Directive") as “Independent Groups of Persons” or “IGPs”, is currently being debated at the Court of Justice of the EU (“CJEU”) in several cases.

Last Thursday marked the first milestone regarding this specific VAT exemption since the CJEU released its judgment in the case Commission v Luxembourg (C-274/15).

This case law is important as it will open a new area in the field of cost-sharing arrangements and a new discussion on the concept of VAT grouping.

​With the decision confirming that Luxembourg has failed to fulfil its obligations, the Luxembourg IGP regime will have to comply with the judgement without delay.

Please click on the link below to read the full tax update. 

Contacts

Bruno Gasparotto

Bruno Gasparotto is a Principal in the Tax Law practice of Arendt & Medernach where he specializes in VAT law, advising on both national and international issues where he focuses on the VAT aspects of financial transactions involving amongst others banks, SOPARFIS, investment funds and real estate companies. He also has extensive knowledge in the fields of industry, trading, retail and information technologies. Since 2017, Bruno Gasparotto also offers his international VAT expertise to clients present in the UAE market, helping them to get ready for theimplementation of the GCC VAT system as from 2018. Prior to joining Arendt & Medernach, he worked as a VAT manager within the Big Four firms ...

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