Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020
Date plus intro
Article in the EU VAT Directive
Article 132(1)(g) of the EU VAT Directive 2006/112/EC
1. Member States shall exempt the following transactions:
(g) the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;
Facts
Questions
Must article 132 (1) (a) be interpreted as meaning that the services provided by a lawyer as a court-appointed guardian – unless they are typical legal services – are exempt from value added tax?
AG Opinion
Decision
Personal comments/VATupdate
Source
Similar ECJ cases
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