Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Applicability ratione temporis – Services subject to VAT – Services provided for consideration – Criteria – Intra-group relationship – Services consisting of repairing or replacing wind turbine components under warranty and producing non-conformity reports – Debit notes issued by the service provider without mention of VAT – Deduction by the service provider of the VAT charged the goods and services invoiced to it by its subcontractors for the same services
Citations:
C-605/20, [2022] EUECJ C-605/20, ECLI:EU:C:2022:116
Links:
Jurisdiction:
European
VAT
Updated: 14 April 2022; Ref: scu.674447
