European Union Gazettes ECJ Preliminary Ruling on Czech VAT Liability for Designated Partners

The European Union Official Gazette Feb. 9 published the European Court of Justice (ECJ) preliminary ruling for Case No. C-796/23, on Czech VAT liability for companies that are designated partners in a society. The taxpayer, a company, cooperated with several U.S.-based corporations operating in the Czech Republic. The tax authorities contended that a society existed, which is an association of persons without a legal personality. The taxpayer sought clarification on whether it needed to pay VAT for the entire society due to being the designated partner. Upon request for a preliminary ruling, the ECJ held that Directive 2006/112/EC on the ...