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Court of Justice of the European Union · Judgment

C-796/23Česká síť s. r. o. v Odvolací finanční ředitelství

Decided
2025-12-11
ECLI
ECLI:EU:C:2025:963
CELEX
62023CJ0796
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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