»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp ECJ considered the VAT position of a partnership contribution made by an incoming partner in the ‘Kaphag Renditefondsâ€� case.

»Ê¹ÚÌåÓýapp ECJ ruled that there is no supply from the partnership to the incoming partner for VAT purposes.

Further guidance can be found in the VAT Supply and Consideration Manual.