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Case C-421/10: Judgment of the Court (Fifth Chamber) of 6 October 2011 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Deggendorf v Markus Stoppelkamp, acting in his capacity as insolvency administrator of the estate of Harald Raab (VAT — Sixth Directive — Article 21(1)(b) — Determination of the place of reference for tax purposes — Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activity in another country — Concept of ‘taxable person established abroad’ )
- CELEX number:
- 62010CA0421
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 06/10/2011
- Number of pages:
- 1
Judgment of the Court (Fifth Chamber) of 6 October 2011.
Finanzamt Deggendorf v Markus Stoppelkamp.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
VAT - Sixth Directive - Article 21(1)(b) - Determination of the place of reference for tax purposes - Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country - Concept of ‘taxable person established abroad’.
Case C-421/10.
ECLI identifier: ECLI:EU:C:2011:640
- CELEX number:
- 62010CJ0421
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 06/10/2011
Case C-421/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 25 August 2010 — Finanzamt Deggendorf v Markus Stoppelkamp in his capacity as insolvency administrator of the assets of Harald Raab
- CELEX number:
- 62010CN0421
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 25/08/2010
- Number of pages:
- 1
Domain: All, CELEX number: 62010C?0421, Search language: English