Language of document :

Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B

(Case C-1/20)

Language of the case: German

Referring court


Parties to the main proceedings

Appellant in the appeal on a point of law: B

Respondent authority: Finanzamt Wien

Question referred

Is Article 132(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 to be interpreted as meaning that the services of a lawyer provided in his or her capacity as a court-appointed guardian — in so far as those services are not services typically provided by a lawyer — are exempt from VAT?


1 OJ 2006 L 347, p. 1.