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VAT and Subsidies: Public Interest and Consumption in Legal Context

  • Case involves VAT and support for disciplinary proceedings for lawyers
  • Discussion on subsidies, public interest, and consumption
  • Reference to the Mohr case about a dairy farmer ceasing milk production for compensation
  • Court of Justice states VAT is a general consumption tax on goods and services
  • Compensation for stopping milk production is not for own use but in public interest
  • No advantage for the community or national authorities as service consumers
  • Similar judgment in Landboden-Agrardienste case about reducing potato production
  • No identifiable consumer benefits from the reduction in production

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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