CJEU – Recent Developments in Value Added Tax 2020

S. 1861. 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”) during 2020.

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-211/18 (Idealmed III): Exemption for hospital and medical care – Art. 132(1)(b) of the VAT Directive – Services provided under social conditions comparable to those applicable to bodies governed by public law;

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  case C-48/19 (X): Exemption for medical care in the exercise of the medical and paramedical professions – Art. 132(1)(c) of the VAT Directive – Telephone services – Services provided by nurses and medical assistants;

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  case C-77/19 (Kaplan International Colleges UK): Exemption for supplies of services made by independent groups of persons to their members – Art. 132(1)(f) of the VAT Directive – Applicability to VAT groups under Art. 11 of the VAT Directive;

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  case C-657/19 (Finanzamt D): Exemption for supply of services clo...