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ECJ rules VAT exemption for independent groups not applicable in the banking and insurance sector

ECJ rules VAT exemption for independent groups

Recently, the Court of Justice of the European Union (hereinafter, ECJ), through the decisions issued in cases C-326/15, C-605/15 and C-616/15, made substantial changes to the VAT treatment applicable in the case of cost sharing groups.

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Ramona Jurubiță

Country Managing Partner

KPMG in Romania

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