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Comments on ECJ C-616/21: A municipality is not a taxable person for contracting out removal of asbestos

As part of the Polish asbestos removal program, the municipality of L removes asbestos-containing products and waste from residential and commercial buildings. The residents concerned do not bear any costs for the asbestos removal, as the municipality of L provides the financing with the help of the Environmental Protection Fund. The municipality has indicated its intention to launch a tender to have this work carried out, whereby the successful tenderer had to issue invoices with VAT. Furthermore, on the basis of the invoices thus paid, the municipality subsequently intended to obtain subsidies from the fund for an amount of between 40% and 100% of the expenditure incurred.

Source BTW jurisprudentie

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  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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