H&I 2025/288
Svilosa. Actions taken by creditor to recover debt may not be classified as a ‘supply of services for consideration’. Court of Justice
CJ 02-10-2025, C-535/24 (Uitspraak), m.nt. Giorgio Beretta (Svilosa)
- Instantie
Court of Justice of the European Union
- Datum
2 oktober 2025
- Magistraten
M. Gavalec, Z. Csehi, F. Schalin
- Zaaknummer
C-535/24
- Conclusie
A-G A. Rantos
- Noot
Giorgio Beretta
- Roepnaam
Svilosa
- JCDI
JCDI:BSD29452:1
- Vakgebied(en)
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
Omzetbelasting / Levering van goederen en diensten
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 02‑10‑2025
Beroepschrift, Court of Justice of the European Union, 06‑08‑2024
- Wetingang
Council Directive 2006/112/EC Article 2 paragraph 1 sub c, Article 26 paragraph 1 sub b
Essentie
Judgment of the Court of Justice in the case Svilosa. Article 2(1)(c) and Article 26(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that actions taken by a creditor to recover a debt where those actions were taken without authority or mandate from the debtor may not be classified as a ‘supply of services for consideration’ and are not to be treated in the same way as that concept for the purposes of those provisions.
Samenvatting
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