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VAT

ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian?

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

Curia


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