CJEU distinguishes between the VAT position of local authorities and businesses
In the cases of Gmina O (Case C-612/21) and Gmina L (Case C-616/21) (30 March 2023) the CJEU delivered its judgments that certain activities carried out by two municipalities were not business activities. The CJEU made its decision after identifying three significant differences between the position of the municipalities and that of a typical entrepreneur.
Municipality Gmina O(O) paid the market price to a contractor to supply and install renewable energy systems in property owned by residents in the municipality that had agreed that the work be carried out. The residents paid O no more than 25% of the cost. O was granted funding of 75% of the cost from the provincial authority.
Municipality Gmina L(L) paid the market price to a contractor to remove asbestos products and waste from property owned by residents in the municipality that had agreed...
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CJEU distinguishes between the VAT position of local authorities and businesses
In the cases of Gmina O (Case C-612/21) and Gmina L (Case C-616/21) (30 March 2023) the CJEU delivered its judgments that certain activities carried out by two municipalities were not business activities. The CJEU made its decision after identifying three significant differences between the position of the municipalities and that of a typical entrepreneur.
Municipality Gmina O(O) paid the market price to a contractor to supply and install renewable energy systems in property owned by residents in the municipality that had agreed that the work be carried out. The residents paid O no more than 25% of the cost. O was granted funding of 75% of the cost from the provincial authority.
Municipality Gmina L(L) paid the market price to a contractor to remove asbestos products and waste from property owned by residents in the municipality that had agreed...
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