Case C-846/19

DECISION

Title: Judgment of the Court (Third Chamber) of 15 April 2021. EQ v Administration de l'Enregistrement, des Domaines et de la TVA. Request for a preliminary ruling from the Tribunal d'arrondissement. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing. Case C-846/19.
ECLI identifier: ECLI:EU:C:2021:277
Judge-Rapporteur: Prechal
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

15/04/2021

Title: Opinion of Advocate General Pitruzzella delivered on 14 January 2021. EQ v Administration de l'Enregistrement, des Domaines et de la TVA. Request for a preliminary ruling from the Tribunal d'arrondissement. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing. Case C-846/19.
ECLI identifier: ECLI:EU:C:2021:17
Advocate General: Pitruzzella

14/01/2021

Title: Case C-846/19: Request for a preliminary ruling from the Tribunal d’arrondissement (Luxembourg) lodged on 21 November 2019 — EQ v Administration de l’Enregistrement, des Domaines et de la TVA

17/02/2020