San Domenico Vetraria SpA v. Agenzia delle Entrate, Case C-94/19 (ECLI:EU:C:2020:193) (7th Chamber)

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Summaries

Summary Under

a secondment was a taxable supply for VAT purposes

In 2004, the parent company (“Avir”) of San Domenico Vetraria SpA (“SDV”) seconded one of its directors to SDV and, in return, SDV paid...

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Summary Under

reimbursement of payroll was consideration

Although the European VAT Directive provided that supplies of services (or goods) for consideration were taxable for VAT purposes, Italian VAT...

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