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Europe Daily Bulletin No. 12699

16 April 2021
Contents Publication in full By article 31 / 35
COURT OF JUSTICE OF THE EU / Taxation
Certain services provided by lawyers protecting adults lacking legal capacity may be exempt from VAT, says CJEU
Brussels, 15/04/2021 (Agence Europe)

The activity of protecting adults lacking legal capacity carried out by a lawyer may be exempt from VAT under certain conditions, the Court of Justice of the EU (CJEU) ruled on Thursday 15 April (case C-846/19).

The services must be “closely linked to social welfare and social security” and the lawyer must be recognised as a “a body devoted to social wellbeing”, according to the CJEU. If these conditions are met, the lawyer may be exempt from VAT under the VAT Directive and its...

Contents

EXTERNAL ACTION
SECURITY - DEFENCE
SECTORAL POLICIES
ECONOMY - FINANCE
EU RESPONSE TO COVID-19
INSTITUTIONAL
FUNDAMENTAL RIGHTS - SOCIETAL ISSUES
COUNCIL OF EUROPE
COURT OF JUSTICE OF THE EU
NEWS BRIEFS