62021CJ0616_SUM
Case C‑616/21
Dyrektor Krajowej Informacji Skarbowej
v
Gmina L.
(Request for a preliminary rulingfrom the Naczelny Sąd Administracyjny)
Judgment of the Court (Seventh Chamber) of 30 March 2023
(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) – Meanings of ‘taxable person’ and ‘economic activity’ – Municipality which arranges for asbestos removal for the benefit of its residents who own immovable property and who have expressed the wish for that – Reimbursement of the municipality by a subsidy from the competent provincial authority of 40% to 100% of the costs – Article 13(1) – Municipalities not subject to tax for the activities or transactions carried out as public authorities)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services subject to value added tax – Meaning
(Council Directive 2006/112, Arts 2(1), 9(1) and 13(1))
(see paragraphs 25, 32, 34-36, 40-44, 46, 50, 51, operative part)
See the text of the decision.