ECJ Judgment – Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 13(1) – Treatment as a non-taxable person – Concept of ‘body governed by public law’ – Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores – Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region
C-174/14, [2015] EUECJ C-174/14
Bailii
European, VAT
Updated: 05 January 2022; Ref: scu.554142