Comments on ECJ C-612/21: AG outlines frameworks for assessment of VAT consequences for Polish government program for solar panels

Advocate General Kokott concludes that a direct link between the payment of a third party and the delivery of goods or the provision of services constitutes a performance ‘for consideration’. This depends mainly on an overall assessment of the existing legal relationships.

Source Taxlive

See also

• ECJ C-612/21 Gmina O. (Municipality of O.) – AG Opinion – Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources?

Join the Linkedin Group on ECJ VAT Cases, click HERE