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65369

Lns pub 65369
DatePublication 3/30/23
Recueil RG Yes
Recueil FP No
Documents
  1. Opinion of Advocate General Kokott delivered on 10 November 2022
  2. Judgment of the Court (Seventh Chamber) of 30 March 2023
References
NonPublie No
NomAffaire Case C-616/21
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-616/21&language=EN
NomUsuel Dyrektor Krajowej Informacji Skarbowej v Gmina L.
Indicateurs Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities
OQP Request for a preliminary ruling from the Naczelny Sąd Administracyjny
LangueProcedure Language of the case: Polish
numero 202303C130202106160