CJEU – Recent Developments in Value Added Tax 2021

S. 2621. Introduction and List of Cases

This chapter analyses decisions concerning the application of VAT exemptions without right of deduction that have been dealt with by the Court of Justice of the European Union (CJEU or “the Court”), in 2021.

During the relevant period, several cases on VAT exemptions have been brought to the CJEU. In this respect, the authors have decided to focus on the following decisions:

• Exemptions for activities in the public interest:

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  Case C-581/19 (Frenetikexito): Art. 132(1)(c) of the VAT Directive – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria;

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  Case C-846/19/19 (EQ): Art. 132(1)(g) of the VAT Directive – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing; and

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  Case C-373/19 (Dubrovin & Tröger – Aquatics): Exemptions for certain activities i...