Function-based approach to the VAT exemption of transactions concerning payments and transfers confirmed by the CJEU
Date: |
01/08/2018 |
Subject: |
Tax law |
Written by: |
Law Square |
The DPAS case of the Court of Justice of the European Union (‘CJEU’) was released on 25 July 2018. Addressing a topical subject with the opening up of the payment services market realised by the introduction of the Payment Services Directive II, it relates to the scope of the VAT exemption of transactions concerning payments or transfers. Read more...
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