Croatia: Establishment of new company to maintain benefit of VAT exemption scheme for small enterprises constitutes abusive practice
Court of Justice of the European Union (CJEU) judgment
The Court of Justice of the European Union (CJEU) on October 4, 2024, held (C-171/23—UP CAFFE) that establishment of new company in order to maintain the benefit of the value added tax (VAT) exemption scheme for small enterprises, in respect of an activity previously carried out under that status by another company that has ceased to qualify as a small enterprise, constitutes an abusive practice.
Read a November 2024 report prepared by the KPMG member firm in Slovakia