Works performed by public authority not carried out in the course of an economic activity
In the cases of Gmina O (Case C-612/21) and Gmina L (Case C-616/21) (10 November 2022) the CJEU delivered the advocate general’s opinions that certain activities carried out by these municipalities did constitute supplies in principle but such supplies were not carried out in the course of an economic activity (and therefore the supplies would not be within the scope of VAT).
In Gmina O a municipality in Poland (Gmina O) undertook a project to install renewable energy source systems in properties located in its jurisdiction. The works were part funded by an EU grant and part funded by the owners of the properties. The installations formed part of a national strategy in Poland to improve public health. The terms of the installation were that the energy source systems would...
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Works performed by public authority not carried out in the course of an economic activity
In the cases of Gmina O (Case C-612/21) and Gmina L (Case C-616/21) (10 November 2022) the CJEU delivered the advocate general’s opinions that certain activities carried out by these municipalities did constitute supplies in principle but such supplies were not carried out in the course of an economic activity (and therefore the supplies would not be within the scope of VAT).
In Gmina O a municipality in Poland (Gmina O) undertook a project to install renewable energy source systems in properties located in its jurisdiction. The works were part funded by an EU grant and part funded by the owners of the properties. The installations formed part of a national strategy in Poland to improve public health. The terms of the installation were that the energy source systems would...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
