# C_2023173EN.01001901.xml

| 15.5.2023 | EN | Official Journal of the European Union | C 173/19 |
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15.5.2023

EN

Official Journal of the European Union

C 173/19

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Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 15 February 2023 — Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’ v Valsts ieņēmumu dienests

(Case C-87/23, Latvijas Informācijas un komunikācijas tehnoloģijas asociācija)

(2023/C 173/27)

Language of the case: Latvian

Referring court

Administratīvā apgabaltiesa

Parties to the main proceedings

Applicant: Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’

Defendant: Valsts ieņēmumu dienests

Questions referred

| (1) | Must Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that a not-for-profit organisation whose activity is aimed at implementing State aid schemes financed by the European Regional Development Fund is to be treated as a taxable person who carries out an economic activity? |
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(1)

Must Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that a not-for-profit organisation whose activity is aimed at implementing State aid schemes financed by the European Regional Development Fund is to be treated as a taxable person who carries out an economic activity?

| (2) | Must Article 28 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that an association which does not actually supply training services is nevertheless to be equated with a supplier of services where the services were acquired from another economic operator in order to ensure the implementation of a State aid project financed by the European Regional Development Fund? |
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(2)

Must Article 28 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that an association which does not actually supply training services is nevertheless to be equated with a supplier of services where the services were acquired from another economic operator in order to ensure the implementation of a State aid project financed by the European Regional Development Fund?

| (3) | Pursuant to Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, if a supplier of services receives only partial consideration from the recipient of the service for the service supplied (30 %) but the remaining cost of the service is covered by an aid payment from the European Regional Development Fund, is the taxable consideration the total amount received by the supplier of services from both the recipient of the service and a third party in the form of an aid payment? |
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(3)

Pursuant to Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, if a supplier of services receives only partial consideration from the recipient of the service for the service supplied (30 %) but the remaining cost of the service is covered by an aid payment from the European Regional Development Fund, is the taxable consideration the total amount received by the supplier of services from both the recipient of the service and a third party in the form of an aid payment?

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(1)  OJ 2006 L 347, p. 1.

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