Case C-744/23, Zlakov: Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 December 2023 — T.P.T. v ‘Financial Bulgaria’ EOOD

Official Journal of the European Union EN C series C/2024/1674 4.3.2024 Request for a preliminary ruling from the Sofiyski rayonen sad (Bulgaria) lodged on 1 December 2023 — T.P.T. v ‘Financial Bulgaria’ EOOD (Case C-744/23, Zlakov) (1) (C/2024/1674) Language of the case: Bulgarian Referring court Sofiyski rayonen sad Parties to the main proceedings Applicant: T.P.T. Defendant: ‘Financial Bulgaria’ EOOD Questions referred 1. Is a ‘supply of services’ within the meaning of Article 2(1)[(c)], Article 24(1), Article 26(1)(b) and Article 28 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax to be interpreted as including: 1. the provision of legal aid free of charge (pro bono) by a lawyer to a party in court proceedings[?] 2. the provision of legal aid free of charge (pro bono) by the lawyer of a party which has been successful in a legal dispute, where the court awards that party’s lawyer the remuneration which he or she would have received if remuneration had been agreed under a contract for legal assistance[?] 2. Is a ‘supply of services carried out free of charge’ within the meaning of Article 26(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax to be interpreted as covering: 1. the provision of legal aid free of charge (pro bono) by a lawyer to a party in court proceedings[?] 2. the provision of legal aid free of charge (pro bono) by the lawyer of a party...