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CJEU judges on VAT on services carried out by municipalities

CJEU judges on VAT on services carried out by municipalities

The CJEU judged on 12 May 2016 in the Case C 520/14, Gemeente Borsele, that a regional or local authority which provides a service for the transport of schoolchildren did not carry out an economic activity and was not therefore a taxable person.

Link to judgement

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