The authors explore in this article whether a recent judgment of the European Court of Justice (ECJ) in Paulo Nascimento Consulting (Case C-692/17) shines new light on the current VAT treatment of the assignment of debt.
The authors explore in this article whether a recent judgment of the European Court of Justice (ECJ) in Paulo Nascimento Consulting (Case C-692/17) shines new light on the current VAT treatment of the assignment of debt.