Comments on ECJ C-87/23 (AG Opinion): Latvian association that provides training carries out independent economic activity

Advocate General Kokott concludes that the Latvian Biedrība is engaged in an independent economic activity by organizing training courses, despite not providing the training itself.
The organization deducts VAT charged by third-party trainers in its returns.
The Tax and Customs Administration argues that there is no profit motive and therefore input tax deduction is not permitted.
However, the AG argues that the comparison with other training service providers shows that Biedrība is indeed engaged in economic activities, and it is not necessary for the service provider to personally provide the service.