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ECJ C-846/19 (EQ) – Principle of the protection of legitimate expectations allows taxing transactions which were not taxed since several years

Article 132 (1) (g) of the VAT Directive must be interpreted as meaning that services provided for legally incapacitated adults and intended to protect them in civil acts constitute ‘services closely related to social work and social security’, and that it cannot be ruled out that a lawyer who provides such services of a social nature may be recognized for the undertaking he operates and within the limits of those services as an institution of a social nature, but such recognition must only be mandatory by a judicial authority. be granted if, by refusing recognition, the Member State concerned has exceeded its discretion in the matter.

The principle of the protection of legitimate expectations does not preclude the tax authority from subjecting certain transactions relating to a past period to VAT when that service has submitted the taxable person’s VAT returns for several years, which do not include transactions of the same nature. the taxable transactions were included, and the taxable person cannot recover the VAT due from those who paid the fees for those transactions, as this VAT is then deemed to be included in the fees already paid.

Source BTW jurisprudentie

See also ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – Decision – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations?

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