This month’s VAT review covers a CJEU case, Berlin Chemie (Case C-333/20), concerning the circumstances in which facilities and personnel provided exclusively to a parent by its subsidiary may amount to a fixed establishment of that parent company. A further delivery in the long-running VAT exemption for postal services case, Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd [2022] EWHC 704 has concluded that most of the Royal Mail’s services did fall within the VAT exemption. In the EU, Council Directive (EU) 2022/542 entered into force on 6 April 2022, which will enable member states to update the range of goods and services which may benefit from reduced VAT rates and the Commission has also launched a consultation on alcohol duty rates.
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This month’s VAT review covers a CJEU case, Berlin Chemie (Case C-333/20), concerning the circumstances in which facilities and personnel provided exclusively to a parent by its subsidiary may amount to a fixed establishment of that parent company. A further delivery in the long-running VAT exemption for postal services case, Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd [2022] EWHC 704 has concluded that most of the Royal Mail’s services did fall within the VAT exemption. In the EU, Council Directive (EU) 2022/542 entered into force on 6 April 2022, which will enable member states to update the range of goods and services which may benefit from reduced VAT rates and the Commission has also launched a consultation on alcohol duty rates.
If you are not a subscriber, subscribe now to read this content.
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