Request for a preliminary ruling from the Kúria in the case Nagyszénás Településszolgáltatási Nonprofit Kft.

Does the concept of ‘bod[y] governed by public law' in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC include a commercial company which is 100% owned by a municipality? If the answer to question 1 is in the affirmative, may it be considered that the commercial company acts as a public authority when performing tasks that are the responsibility of the municipality but that the latter delegates to that company? If the answer to either of the previous questions is in the negative, may it be considered that the amount paid by the municipality to the commercial company for performing the tasks constitutes consideration? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen