Court of Justice 3 July 2025, C-796/23 (Česká síť s. r. o. v Odvolací finanční ředitelství.)

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European Union · · · Cited by 1 · 03-07-2025

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 3 July 2025 ( 1 ) Case C‑796/23 Česká síť s. r. o. v Odvolací finanční ředitelství (Request for a preliminary ruling from the Nejvyšší správní soud (Supreme Administrative Court, Czech Republic)) (Request for a preliminary ruling – Tax legislation – Value added tax – Directive 2006/112/EC – Article 9(1) – Concept of taxable person – Legal capacity –

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