Recently, the European Court of Justice ruled in two similar Polish VAT cases, now known as ‘Gmina O.’ and “Gmina L.” It can be concluded from the Court’s considerations that public bodies do not make VAT taxable supplies when they carry out an activity that does not generate income in a sustainable manner. In this news item we discuss the matters mentioned and discuss their importance for practice.
Source Baker Tilly
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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