Archive for April 2023
Supplies for consideration in the course or an economic activity. A recurring issue with no one-size-fits-all solution
The Court of Justice of the European Union (CJEU) issued an interesting judgment a few days ago (30 March 2023, case C-612/21, Gmina O.) in which it answered the question raised as to under what circumstances a public body could be considered as a taxable person for VAT under a private law contract which imposed…
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