62023CJ0087_SUM
Case C‑87/23
Biedrība ‘Latvijas Informācijas un komunikācijas tehnoloģijas asociācija’
v
Valsts ieņēmumu dienests
(Request for a preliminary ruling from the Administratīvā apgabaltiesa)
Judgment of the Court (Seventh Chamber) of 4 July 2024
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services effected for consideration – Concept – Supply of training services invoiced by a non-profit association and provided through subcontractors – Financed in part by subsidies from European funds – No service supplied by the subcontractor in its own name and on behalf of the association – Included
(Council Directive 2006/112, Arts 2(1)(c) and 28)
(see paragraphs 26-28, 35-37, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Supply of goods and services – Consideration for a supply of services consisting of a subsidy paid by a European fund – Inclusion in the taxable amount
(Council Directive 2006/112, Art. 73)
(see paragraph 39, operative part 2)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable persons – Economic activities – Concept – Non-profit association supplying training services financed in part by European funds – Included – Non-profit status of the association – Not relevant – Conditions – Activity comparable to the typical conduct of an economic operator in the same sector
(Council Directive 2006/112, Arts 2(1)(c) and 9(1))
(see paragraphs 20, 41-43, 45, 46, 54-56, operative part 3)
See the text of the decision.