On a preliminary ruling from the Federal Finance Court of Germany (Bundesfinanzhof), the Court of Justice of the European Union delivered a judgment on 29 November 2018 concerning the VAT applicable to commissions levied by agents of football players.
More specifically, the question raised by the German Court before the European Court concerned the date at which the VAT is due when a player’s agent receives commissions in instalments, the total amount of which is contractually agreed upon, and invoiced, at the time of the transfer of the professional football player to...
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