Publications Description

In four pending cases, the Court of Justice of the European Union will bring some clarification to the scope of the VAT exemption in Article 132 (1) (f) of Directive 2006/112/EC (The “VAT Directive”), commonly referred to as the “cost sharing associations exemption”. Opinions have already been delivered by the Advocate General in cases C-274/15 Commission vs Luxembourg, C-326/16 Aviva and C-605/15 DNB Banka. An Opinion has also been delivered by Advocate General Wathelet in Case C-615/15 European Commission v Germany.

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 in the Case C‑605/15 Minister Finansów v. Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie1 (the “Opinion”).