EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
You are here
Document 61981CJ0089
Summary of the Judgment
Summary of the Judgment
Language
HTML
Keywords
TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX - TAXABLE PERSON - CONCEPT - PERSON PROVIDING SERVICES FREE OF CHARGE - EXCLUDED
( COUNCIL DIRECTIVE 67/228 , ART . 4 )
Summary
A PERSON WHO HABITUALLY PROVIDES SERVICES FOR TRADERS , FREE OF CHARGE IN ALL CASES , CANNOT BE REGARDED AS A TAXABLE PERSON WITHIN THE MEANING OF ARTICLE 4 OF THE SECOND DIRECTIVE ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES .