- Reimbursement of legal expenses by the losing party does not have VAT applied if the winning party is a lawyer who defended themselves
- Personal defense by a lawyer in court does not constitute a service subject to VAT
- Court ruling states that there is no VAT relevance in the service provided by a lawyer to themselves
- In the absence of different parties, there is no service subject to VAT according to the law
- The client of the service cannot be considered the losing party, so VAT cannot be charged to them along with legal expenses to be reimbursed
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
