From IGP to VAT unity - a story of VAT
Thierry Charon and Olivier Coulon take to the stage to discuss a tempestuous year for indirect tax in the financial and insurance sectors.
2017 was a turbulent year for the financial and insurance sectors, with no less than four decisions taken by the European Court of Justice on the VAT exemption for independent group of persons (IGPs).
The long-awaited latest decision, dated September 21, 2017, limited the scope of the VAT exemption to IGPs whose members carry on an activity of public interest. This outcome, feared by many, called for a quick reaction.
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Article published in International Tax Review.
ThierryCharonPartner, Member of the Executive Board Tax Adviser
Thierry Charon, tax adviser, is a member of the Executive Board of Loyens & Loeff N.V. since October 2018. Together with Bram Linnartz he makes up the Executive Board of Loyens & Loeff.T: +31 20 578 52 12 E: firstname.lastname@example.org