The issue of taxation of subsidies has remained unresolved for many years and is the basis of numerous discussions and disputes between local governments and tax authorities. On 10 November 2022, the Advocate General of the Court of Justice of the European Union issued opinions that may be taken into account when examining cases by the adjudicating panel of the CJEU.
Source PwC
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?
- ECJ C-616/21 Gmina L. (Municipality of L.) – AG Opinion – Is a municipality a taxable person due to implementing a programme for the removal of asbestos?
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