This case was about Bulgarian legislation which does not allow a lawyer and his client to agree remuneration in an amount below the minimum amount laid down in a regulation issued by a lawyers’ professional organisation. The ECJ ruled that article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation such as that at issue in the main proceedings, by virtue of which VAT forms an inseparable component part of a registered lawyers’ fees, if that legislation leads to double taxation of those fees in respect of VAT.
Source: Curia
Latest Posts in "European Union"
- Shadow Economy and Governance Effects on EU VAT Compliance Gaps, 2013–2023
- EPPO Charges Six Over €17.4 Million Czech VAT Fraud Scheme
- €17.4m VAT Fraud Linked to China Imports Uncovered in Czechia
- EU Guidance Clarifies VAT and Customs Status of Pleasure Boats and Aircraft
- Branch vs Subsidiary: Critical VAT Distinctions and Compliance Risks
