Wroclaw v Finansow

European Union – Value added tax. The Court of Justice of the European Union ruled that art 9(1) of Council Directive (EC) 2006/112 had to be interpreted as meaning that bodies governed by public law, such as the Polish municipal budgetary entities at issue in the main proceedings, could not be regarded as taxable persons for the purposes of value added tax in so far as they did not satisfy the criterion of independence set out in that provision.

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