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A company inquires about the VAT liability regarding the sale of greenhouse gas import allowances to a foreign parent company, which subsequently transfers them to subsidiaries in other Member States. The DGT determines that the transaction constitutes a taxable supply of services and that the subsidiaries are the actual recipients.
Question posed: VAT liability of said supplies.
The transfer of emission allowances is considered a supply of services consisting of the transfer of an administrative license. These transactions are subject to VAT when carried out for consideration and are deemed to take place within the territorial scope of the tax. The recipient of the transaction is the party holding the position of creditor in the legal obligation, although in this case, it is presumed that the subsidiaries are the actual recipients of the services.
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