In the context of the application of Article 9(1) of Council Directive 2006/112/EC (on the common system of value added tax), does the concept of ‘taxable person’ include persons who practice the profession of lawyer?
Does the principle of the primacy of EU law permit an exception to be made, in subsequent proceedings, to the authority of res judicata attaching to a final judicial decision in which it has been established, in essence, that, in accordance with national value added tax legislation, as it is interpreted and applied, lawyers do not supply goods, do not carry out an economic activity and do not conclude contracts for the supply of services, but instead conclude contracts for legal assistance?
Source: Curia and more background info here from minbuza.nl (in Dutch)
