Precisiones jurisprudenciales sobre el régimen de grupos a efectos del IVA: la STJUE de julio de 2024, C-184/23

Abstract

This CJEU ruling contributes to reinforcing legal certainty in the application of the VAT group tax regime, by confirming the  application of the «disregard» rule governing VAT groups, in the sense that internal transactions between group members do not  exist for VAT purposes, even in cases where such transactions take place between members whose «output transactions» are normally exempt from VAT.