On 15 April 2021 the CJEU delivered its judgment in EQ v Administration de l’Enregistrement, des Domaines et de la TVA C-846/19, which related to the interpretation of Articles 9(1) and 132(1)(g) of the EU VAT Directive. The Luxembourg tax authority assessed EQ to VAT in relation to his supply of services as a lawyer, which were performed for the protection of adults lacking legal capacity under certain powers of representation granted to him by the competent judicial authority. EQ has been a member of the Luxembourg Bar since 1994 and since 2004 has represented adults in his capacity as agent, curator and guardianship manager (referred to herein as “representative services”).
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