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ECJ C-1/20 (Finanzamt Wien) – Removed – 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

  1. By letter of April 19, 2021, the Court Registry informed the referring court of the judgment of the Court of Justice of April 15, 2021, Administration de l’Enregistrement, des Domaines et de la TVA (C ‑ 846/19, EU: C: 2021 : 277), and asked to be informed whether it would uphold its reference for a preliminary ruling in the light of this judgment.
  2. On 11 May 2021, the Verwaltungsgerichtshof (Austria) informed the Court of Justice via e-Curia that it was withdrawing this reference for a preliminary ruling.
  3. In those circumstances, Article 100 of the Rules of Procedure of the Court of Justice requires the deletion of the present case from the register of the Court of Justice.
  4. For the parties to the main proceedings, the proceedings are an intervening dispute in the legal dispute pending before the national court; This court is responsible for cost decisions.

For these reasons the President of the Court decided:

Case C – 1/20 is deleted from the Register of the Court of Justice.


Personal comments/VATupdate 


Source

Curia


 

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