Oliver Stein - European Grouping of Territorial CooperationEucor - The European Campus EGTC, DE-CH-FR

The Advice Case „Making EGTCs more powerful: legal certainty for provision of personnel to the EGTC “ submitted by the Eucor - The European Campus EGTC (DE-FR-CH) under the initiative b-solutions was consulted by Oliver Stein, a legal expert with sound knowledge of cross-border matters and taxation. Stein helped the applicant to better identify the obstacle affecting the provision of personnel of the EGTC in its two different offices (in France and in Germany) and the relative VAT taxation.

Stein observed that the origin of the obstacle is mainly due to a lack of knowledge of the current legal national and European provisions regulating the payment of VAT.

The VAT law in the Member States of the European Union is harmonised by Council Directive 2006/112/EC and its transpositions in France and Germany are identical. As such, there is no collision that could impact the taxation of the staff of the EGTC when seconded to a different office. 

No specific solution is required in this case, as the doubts of the EGTC are clarified by the Council Directive 2006/112/EC itself. Because of type of services provided, the EGTC it is consideredexempt from VAT payment.

To learn more about the analysis carried out by the consultants download the full report.

The information here provided have been developed in the framework of b-solutions, an initiative of the European Comission’s DG REGIO managed by the Association of European Border Regions (AEBR).

The reports here included are the result of a consultation provided by legal/cross-border cooperation experts on obstacles of a legal or administrative nature– referred to as Advice Cases - selected in the framework of the II Call for Proposals of the initiative b-solutions.