The Court of Justice of the European Union (CJEU) today issued a judgment concluding that a lawyer’s activity of protecting adults lacking legal capacity is an economic activity but that this legal activity may be exempt from value added tax (VAT) if the legal services are closely linked to welfare and social security work and if that lawyer’s practice is recognized as a body devoted to social wellbeing. The case is: EQ v. Administration de l’Enregistrement, des Domaines et de la TVA, Case C-846/19 (15 April 2021)
Source: KPMG
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