El sujeto pasivo del IVA en las prestaciones de servicios realizadas por los miembros de una sociedad civil sin personalidad jurídica: asunto Ceska, STJUE de 11 de diciembre de 2025, C-796/23

Abstract

According to the Court oI Justice of the European Union, a civil law partnership without legal personality in which each of its members deals with third parties in their own name, rather than as a single entity, does not carry out an economic activity independently for the purposes of Article 9.1 of the VAT Directive and, therefore, cannot be the taxable person liable for VAT on the transactions carried out by its members.