| Source: | All England Reporter |
| Publisher Citation: | [2004] All ER (D) 275 (Oct) |
| Court: | Court of Justice of the European Communities (First Chamber) |
| Judge: | Judges Jann (President of the Chamber), Rosas, Silva de Lapuerta, Lenaerts and von Bahr (Rapporteur) |
| Judgment Dates: | 21 October 2004 |
Catchwords
European Communities - Value added tax - Supply of services - Place of supply - Economic services - Status of open-ended investment company as taxable person - Sixth Council Directive (EEC) 77/388, arts 4, 9(2) - Council Directive (EEC) 85/611.
The Case
Open-ended investment companies (SICAVs) which had as their sole object the collective investment in transferable securities of capital raised from the public in accordance with Council Directive (EEC) 85-611 (on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities) were taxable persons within the meaning of art4 of the Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes Common system of value added tax: uniform basis of assessment), so that, where services referred to in art9(2)(e) of that directive were supplied to such SICAVs which were established in a member state other than that of the supplier of the services, the place where those services were provided was the place where the SICAVs had established their business.
Practice Areas
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