The Court of Justice of the European Union (CJEU) on 30 March 2023 issued judgments (case files C-612/21 and C-616/21) that a municipality that installed renewable energy systems on the immovable property of its inhabitants and implemented programs for the removal of asbestos from properties owned by residents did not act as a taxable person for value added tax (VAT) purposes, but as a public authority.
Source: KPMG
See also
- C-612/21 Gmina O. (Municipality of O.) – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
- C-616/21 Gmina L. (Municipality of L.) – A municipality is not a taxable person for contracting out removal of asbestos
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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