Court of Justice 8 May 2025, C-744/23 (Т.P.T. v 'Financial Bulgaria' EOOD.)

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The Advocate General's opinion addresses the interpretation of the VAT Directive concerning whether legal services provided pro bono by a lawyer, who is nonetheless entitled to a statutory minimum fee from the unsuccessful party, constitute a taxable supply of services. The opinion highlights the ambiguity stemming from previous case law and emphasizes that the decisive factor for VAT applicability is whether a taxable person receives payment for a consumable benefit, regardless of the payment's source or certainty. Ultimately, the Advocate General suggests that the Court should clarify that such legal services can be considered supplied for consideration, thus subject to VAT.AI