Zlakov

Provisional text OPINION OF ADVOCATE GENERALKOKOTTof 8 May 2025 (1)Case C‑744/23 [Zlakov] (i)Т. P. T.v‘Financial Bulgaria’ EOOD(Request for a preliminary ruling from the Sofiyski rayonen sad (District Court, Sofia, Bulgaria))( Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Taxable transactions – Absence of consideration for a service due to the uncertainty of a contingency fee – pro bono legal advice given by a lawyer registered as a taxable person liable for VAT – Statutory minimum fee payable by the unsuccessful party in the event of a successful outcome )I.      Introduction 1.        In principle, VAT law taxes only transactions in which a taxable person supplies another person with a consumer good, in the form of a good or service in return for consideration. As a general rule, a supply of services free of charge by a taxable person to consumers is not taxable. However, services are rarely supplied free of charge since business enterprises have nothing to give away in the normal course of business. More frequently encountered are contingency fees, whereby the consideration for a service is payable only under certain conditions, in other words the amount of the fee is still uncertain at the time the service is provided.2.        But how should the assessment be performed for the purposes of VAT law if a lawyer provides services to his or her client free of charge, but nevertheless receives a statutory minimum fee from the...