Judgment of the Court (Grand Chamber) of 29 September 2015
Gmina Wrocław v Minister Finansów
Request for a preliminary ruling from the Naczelny Sąd Administracyjny
Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU
Case C-276/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2015:431 |
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Judgment
ECLI:EU:C:2015:635 |
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