In its judgement in case C-94/19, the CJEU essentially confirmed that the lending or secondment of staff by a parent company to its subsidiary, carried out in return for the mere reimbursement of the related costs, generally constitutes a (taxable) supply for consideration falling within the scope of VAT.

The Indirect Tax Committee of the MIT has considered the above decision in the context of the interpretation and practice which we understand applies locally, where companies forming part of the same corporate group effectively share staff and the employment costs relating thereto...