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Document 62020CN0001
Case C-1/20: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B
Case C-1/20: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B
Case C-1/20: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B
OJ C 137, 27.4.2020, p. 29–29
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
27.4.2020 |
EN |
Official Journal of the European Union |
C 137/29 |
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 January 2020 — B
(Case C-1/20)
(2020/C 137/40)
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Appellant in the appeal on a point of law: B
Respondent authority: Finanzamt Wien
Question referred
Is Article 132(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that the services of a lawyer provided in his or her capacity as a court-appointed guardian — in so far as those services are not services typically provided by a lawyer — are exempt from VAT?