Advocate General Jääskinen has given an opinion in the case Gmina Wroclaw. An organisational entity of a municipality can be regarded as a taxable person for purposes of VAT when it engages in activities that does satisfy the criterion of autonomy set out in Article 9(1) of that directive.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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