Article
ECJ Clarifies VAT Exemption For Cost-Sharing Groups: Implications For Spain, Germany, And Netherlands
On January 22, 2026, the European Court of Justice (ECJ) issued a landmark ruling in joined cases C‑379/24 and C‑380/24, addressing the scope of the VAT exemption for cost-sharing groups under Article 132(1)(f)...
Alvarez & Marsal