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EC Commission v French Republic (No 15)


VAT: Reduced rate on legal services


France applied a reduced rate of VAT to certain services provided by lawyers where they were funded in whole or part through legal aid from the State. In EC Commission v French Republic (No 15) (ECJ Case C-492/08) the EC Commission applied to the ECJ for a ruling that this contravened Articles 96 and 98(2) of Directive 2006/112/EC. The ECJ found in favour of the Commission.


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