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Case C-616/21, Gmina L.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v Gmina L. (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)
ECLI:EU:UNKNOWN:62021CA0616
62021CA0616
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22.5.2023
Official Journal of the European Union
C 179/5
(Case C-616/21, (<span class="oj-super oj-note-tag">1</span>) Gmina L.)
(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)
(2023/C 179/06)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Krajowej Informacji Skarbowej
Defendant: Gmina L.
Operative part of the judgment
Article 2(1), Article 9(1) and Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that where a municipality has arranged by means of an undertaking to carry out transactions involving asbestos removal and collection of asbestos products and waste, for the benefit of its residents who own immovable property and who have expressed interest in that regard, where such an activity is not intended to obtain income on a continuing basis and does not give rise, on the part of those residents, to any payment, since those transactions are financed by public funds, does not constitute a supply of services subject to value added tax.
Language of the case: Polish.