CJEU – Recent Developments in Value Added Tax 2019

S. 2201. Introduction and list of cases

This chapter analyses decisions concerning the application of VAT exemptions that were dealt with by the Court of Justice of the European Union (CJEU) during 2019.

The application of VAT exemptions still seems to be a controversial issue at the EU level. During the relevant period, several cases on VAT exemptions were brought to the CJEU. In this respect, the authors have decided to focus on the following decisions:

• Exemption for activities in the public interest:

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  Joined Cases C-4/18 and C-5/18 (Winterhoff): Exemption for universal postal service provider – Art. 132(1)(a) of the VAT Directive – Private operator providing the service of formally serving court or administrative authority documents;

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  Case C-700/17 (Wolf-Henning Peters): Exemption for hospital and medical care – Art. 132(1)(b) and (c) of the VAT Directive – Provision of medical care in the exercise of the medical and paramedical professions – No confidential relationship between the person providing the care and the patient;

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  Case C-400/18 (Infohos): Exemption for independent groups of persons – Art. 132(1)(f) of the VAT Directive– Supplies of services to members and non-members;

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  Case C-449/17 ...