Request for a preliminary ruling from the Kúria in the case Lajvér.
In the circumstances of the present case, are the applicants acting as taxable persons in view of the fact that the interpretation of Article 9(1) (1) of the VAT Directive does not exclude activities carried out by companies from the scope of the term ‘economic activity', even when those companies can only engage in commercial activities on an ancillary basis? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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