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...