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CFE Opinion Statement FC 05/2017 regarding the VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

On 1 March 2017 Advocate General Juliane Kokott delivered her Opinion in Case C‑605/15 Minister Finansów  v. Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie.

The case concerned the scope of the VAT exemption commonly referred to as the "cost sharing associations exemption" in Article 132 (1) (f) of Directive 2006/112/EC. 

Due to the significance of this VAT exemption for many economic operators, the CFE considers that it is important to make a few technical comments on the position adopted by Advocate General Juliane Kokott.


CFE Tax Top 5 - Round-up of EU & International tax policy news - 3 April

For a round up of all the latest EU tax policy news follow the link below to the CFE Tax Top 5. This week's edition discusses the following developments: 


  1. European Commission confirms upgrade of its Task Force Tax Planning Practices
  2. CJEU Forthcoming: AG Wathelet Opinion in C-616/15 Commission v Germany (VAT)
  3. The European Parliament sits in Strasbourg this week
  4. OECD published report on technology tools to tackle evasion and fraud
  5. Further reduction in corporation tax comes into effect in the UK