This article presents a comprehensive overview of the recent case-law developments on value-added tax (hereinafter VAT) exemptions delivered by the Court of Justice in the European Union (hereinafter CJEU). During 2019, the CJEU was asked in a series of eight cases to interpret the exemptions established under Articles 132 and 135 of the VAT Directive. Three cases examine the VAT exemption on financial services whilst two cases address the immovable property exemption. The remaining cases inspect the VAT exemptions for the supply of medical care services, postal services, and the provision of services by autonomous groups of people to their members. This article summarizes the eight judgments rendered by the CJEU and analyses their potential impact on the European Union VAT framework.
Intertax