(Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388 / EEC – Articles 2 and 6 – Scope – Taxable transactions – Provision of services for consideration – Secondment of staff by a company parent to its subsidiary – Reimbursement by the subsidiary limited to the costs incurred
C-94/19, [2020] EUECJ C-94/19, ECLI: EU: C: 2020 : 193
Bailii
European
VAT
Updated: 14 January 2022; Ref: scu.654927