Source vwgh
VAT exemption for services of a lawyer as a trustee?
Ra 2019/13/0025 (EU 2019/0007) from December 11, 2019
The full text of the decision will be submitted later.
In view of the fact that national law does not provide VAT exemption for the services of a court-appointed administrator, the Administrative Court would like to know from the Court of Justice of the European Union whether Union law, in particular Art . 132 para . 1 letter g of the VAT Directive, an exemption for the services of a lawyer who acts as a court-appointed guardian.
The wording of the question referred is:
Is Art . 132 para. 1 letter g of Council Directive 2006/112 / EC of 28 November 2006 on the common value added tax system to be interpreted as meaning that the services of a lawyer which he / she provides as an administrator appointed by the court – insofar as these are not typical legal services – VAT exempt?
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