ECJ Sixth VAT Directive – Exemptions – Article 13A(1)(g) and (2) – Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable – Recognition – Conditions not applicable to organisations other than bodies governed by public law – Discretion of the Member States – Limits – Principle of fiscal neutrality
Judges:
Roasa AP
Citations:
C-174/11, [2012] EUECJ C-174/11
Links:
Jurisdiction:
European
VAT
Updated: 04 November 2022; Ref: scu.463838