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EU: Financial services, tax update (August 2020)

EU: Financial services, tax update (August 2020)

The KPMG member firm in the Netherlands prepared a report that describes tax developments for the financial services sector.

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In this August 2020 report, two judgments by the Court of Justice of the European Union in value added tax (VAT) cases are discussed:

  • One concerning a finding that co-location services do not constitute the leasing of or service attributable to immovable property
  • The second confirming that the provision of a single management service is not partially VAT-exempt

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