ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 9(1) – Article 13(1) – Taxable persons – Interpretation of the word ‘independently’ – Municipal body – Economic activities carried out by an organisational entity of a municipality other than as a public authority – Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 – Articles 4(2) and 5(3) TEU
V. Skouris, P
C-276/14, [2015] EUECJ C-276/14, ECLI:EU:C:2015:635
Bailii
European, VAT
Updated: 04 January 2022; Ref: scu.552800