Court of Justice of the European Communities.

C N Kakouris, President, G Hirsch and P J G Kapteyn JJ, G Tesauro, Advocate General.

Judgment delivered 26 September 1996.

Value added tax – Lawyer exempted from VAT in member state in which he was established – Whether entitled to refund of VAT imposed on services supplied to him within another member state in which services supplied by lawyers were not exempted – Council Directive 77/388 of 17 May 1977, art. 28(3)(b), annex F (OJ 1977 L145/1) – Council Directive 79/1072 of 6 December 1979, fifth recital art. 3(b), (OJ 1979 L331/11).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.