The following developments have recently taken place abroad: +++ Lithuania, Netherlands, Spain and Czech Republic: ViDA implementation gains momentum +++ Spain, France and Norway: E-Invoicing requirements are expanding +++ Austria and Ireland: Permanent VAT rate reductions adopted +++ Switzerland: Second attempt to increase VAT rates +++ Portugal: New VAT grouping regime from 1 July 2026 +++ Belgium: Modernization of the VAT chain +++ Romania: Greater legal certainty – but also new requirements for foreign businesses

The General Court’s judgment of 19 June 2026 (T‑444/25) clarifies the application of establishment-specific VAT exemptions within VAT groups. This is relevant for all taxable persons affected by a VAT exemption that imposes specific requirements on the entity providing the supply. The decision makes it clear that the crucial factor is who actually provides the supply. It is not possible to extend or transfer the exemption to other entities within the group. In this article, we explain the practical implications of this and where new audit and structuring requirements arise.