C-846/19EQ v Administration de l'Enregistrement, des Domaines et de la TVA

Domstolens egne nøkkelord

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.

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