RCB/3/18 Changes to the VAT exemption for cost sharing groupsRevenue & Customs Brief, Issue 3. 22 March 20181 Purpose of this briefThis brief and the related VAT information sheet explain the immediate changes that are taking place in HMRC's policy following recent judgments in the four cases— — Commission v Luxembourg – Case C-274/15 — Aviva Towarzystwo Ubezpieczen na Zycie S.A. w Warszawie (Aviva) – C-605/15 — DNB Banka AS (DNB) – Case C-326/15 — Commission v Germany – Case C-616/15It also explains other matters and tells you about other areas that are under review and that may change later.This brief should be read by existing cost sharing groups (CSGs) in conjunction with VAT Information
Revenue & Customs Brief, Issue 3. 22 March 2018
This brief and the related VAT information sheet explain the immediate changes that are taking place in HMRC's policy following recent judgments in the four cases—
— Commission v Luxembourg – Case C-274/15
— Aviva Towarzystwo Ubezpieczen na Zycie S.A. w Warszawie (Aviva) – C-605/15
— DNB Banka AS (DNB) – Case C-326/15
— Commission v Germany – Case C-616/15
It also explains other matters and tells you about other areas that are under review and that may change later.
This brief should be read by existing cost sharing groups (CSGs) in conjunction with VAT Information
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