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Key Court of Justice of the European Union Decisions of 2012: Interpreting VAT in Europe

EMEA Dbriefs

9 January 2013, 1.00 pm CET

Host: Kendra Hann

Presenters: Anbreen Khan, Pascal Schrijver

2012 saw a number of cases taken to the Court of Justice of the European Union. Cases reaching the Court involve VAT across the EU, and clarify important points affecting businesses throughout the region. What implications might these decisions have for your organisation’s approach to VAT? We'll discuss:

  • Ines Zimmermann – fiscal neutrality.
  • Lebara – vouchers
  • Deutsche Bank – VAT exemption for portfolio management services
  • GfBk Gesellschaft für Börsenkommunikation and Wheels Common Investment Fund Trustees – VAT exemption for management of special investment funds
  • Other interesting cases of 2012 and 2013, including Littlewoods (compound interest) and PPG Holdings (special investment funds)

Keep up-to-date on the effect of key decisions on the practical application of VAT law.

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