On March 30, 2023 on the website of the Court of Justice of the European Union (CJEU) 2 judgments of the Seventh Chamber of the CJEU were published. Both the judgments regard the question whether in the underlying cases the activities by a municipality are to be considered to constitute an economic activity performed by a taxable person for VAT purposes or not?
Source International Tax Plaza
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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