Comments on ECJ C-612/21 & C-616/21 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?

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

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

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