Opinion of Advocate General Pitruzzella delivered on 14 January 2021.#EQ v Administration de l'Enregistrement, des Domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.#Case C-846/19.