Judgement of the ECJ: co-location services

10 July 2020 – In several EU member states the VAT treatment of co-location services is inconclusive. On 2 July 2020 the European Court of Justice ruled that the co-location services of the Finnish company A Oy cannot be qualified as the rental of real estate or other real estate services. This judgement offers a nice clarification for practice.

 

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