European Union: Court of Justice of European Union issued ruling on interpretation of value added tax of electronically supplied services
Description
Court of Justice of European Union issued ruling on interpretation of value added tax of electronically supplied services
On 9 October 2025, the Court of Justice of the European Union issued a ruling on Value Added Tax (VAT) rules for electronically supplied services through application (app) stores and “in-app” purchases made before 1 January 2015. The Court held that…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
software provider: app stores
Implementation Level
supranational
Government Branch
judiciary
Government Body
supreme court