H&I 2025/397
Zlakov. Lawyer’s free representation qualifies as a taxable service when costs are recoverable from the opposing party. Court of Justice
CJ 23-10-2025, C-744/23 (Uitspraak), m.nt. Giorgio Beretta (Zlakov)
- Instantie
Court of Justice of the European Union
- Datum
23 oktober 2025
- Magistraten
F. Biltgen, T. von Danwitz, I. Ziemele, A. Kumin, S. Gervasoni
- Zaaknummer
C-744/23
- Conclusie
A-G J. Kokott
- Noot
Giorgio Beretta
- Roepnaam
Zlakov
- JCDI
JCDI:BSD39167:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
Omzetbelasting / Levering van goederen en diensten
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 23‑10‑2025
Conclusie, Court of Justice of the European Union, 08‑05‑2025
Beroepschrift, Court of Justice of the European Union, 01‑12‑2023
- Wetingang
Council Directive 2006/112/EC Article 2 paragraph 1 sub c
Essentie
Judgment of the Court of Justice in the case Zlakov. Article 2(1)(c) of Council Directive 2006/112/EC must be interpreted as meaning that the representation of a party in court by a lawyer constitutes a supply of services for consideration within the meaning of that provision, in circumstances where that supply is provided free of charge, but where the legislation of the Member State concerned provides that the opposing party, in the event that the latter is ordered to pay the costs, is also ordered to pay that lawyer fees, the amount of which is regulated by that legislation. ... Verder lezen? Log in om dit document te bekijken.