Whilst only providing guidance to the referring Court in summary the AG considered that the Municipality could be making supplies to the resident for consideration. However, the asbestos removal programme is probably not an economic activity and even if it is, the Municipality should be treated as a non-taxable person under Article 13.
Source KPMG
Join the Linkedin Group on ECJ VAT Cases, clickHERE
Latest Posts in "European Union"
- ECJ VAT Cases decided in 2025
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- ECJ Rules No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- ECJ Confirms VAT Exemption for EU Goods Exported Outside Union After Intra-Community Supply
- ECJ Rules Against Automatic Single Supply Treatment for Intra-Group Management Services
