ECJ Exempts Legal Services To Impaired Adults From VAT

Law360 (April 16, 2021, 8:09 PM EDT) -- Legal services a Luxembourg attorney provided to adults who have diminished mental capacity may qualify as social welfare services exempt from value-added tax, the European Court of Justice ruled.

A lawyer providing such services can be recognized as a person devoted to social well-being even while running a legal business for the lawyer's own benefit, the court said in a decision Thursday.

In the case, a lawyer from Luxembourg, referred to in court documents as EQ, began providing services in 2004 to adults lacking mental capacity due to illness, age or disability, court documents said. He usually was appointed by a...

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