VAT: DNB Banka and Aviva – AGOs on the cost sharing exemption

DNB Banka and Aviva –AGOs on the cost sharing exemption

The Advocate General has published her opinions in these two cases on the cost sharing exemption.


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The same Advocate General has delivered her Opinions (AGOs) in these two cases concerning the cost sharing exemption under Article 132(1)(f) of the VAT Directive. The AG’s Opinion that the cost sharing exemption only applies to supplies to members with activities covered by the public interest exemption has come as a bit of a surprise with neither the European Commission nor a number of Member States, including the UK, being of that view. The AGO’s suggested response to the referring courts provides a very narrow application of the exemption. The Judgments are expected in the summer.

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