Lithuanian Court Rules on VAT Liability in Joint Activity Agreements

• The Supreme Administrative Court of Lithuania ruled that the person acting independently and assuming economic risks in a joint activity agreement is the taxable person for VAT purposes.
• The European Court of Justice clarified that entities without legal personality can be considered taxable persons under the VAT Directive.
• The ruling emphasizes identifying who carries out economic activity for their own benefit and responsibility to determine VAT liability.

Source: vatabout.com

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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