ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 9(1) – Definition of ‘taxable person for the purposes of value added tax’ and ‘economic activity’ – Article 24(1) – Definition of ‘supply of services’ – Agricultural engineering works – Construction and operation of a water disposal system by a non-profit company – Effect of the works being funded by means of State and EU aid
C-263/15, [2016] EUECJ C-263/15, ECLI:EU:C:2016:392
Bailii
Directive 2006/112/EC5 9(1) 24(1)
European, VAT
Updated: 17 January 2022; Ref: scu.565144
