Court of Justice 4 July 2024, C-87/23 (Case C-87/23, Latvijas Informācijas un komunikācijas tehnoloģijas asociācija: Judgment of the Court (Seventh Chamber) of 4 July 2024 (request for a preliminary ruling from the Administratīvā apgabaltiesa – Latvia) – Biedrība Latvijas Informācijas un komunikācijas tehnoloģijas asociācija v Valsts ieņēmumu dienests (Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Concepts of taxable person and economic activity – Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount – Article 73))

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