Source: All England Reporter
Publisher Citation: [2009] All ER (D) 87 (Sep)
Court: Court of Justice of the European Communities (Seventh Chamber)
Judge:

Judges O Caoimh (Rapporteur)(President of the Chamber), Cunha Rodrigues and Klucka

Judgment Dates: 2 July 2009

Catchwords

European Community - Value added tax - Supply of services - Provision of telecommunications services - Supply of services for customer established in another member state - Determination of place where service provided - Deductibility and refunding of input VAT - Sixth Council Directive (EEC) 77/388, arts 9(2)(e), 17(3)(a).

The Case

European Community Value added tax. In the course of proceedings concerning value added tax on telecommunications services, the European Court of Justice gave a preliminary ruling as to the interpretation of 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), as amended.

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