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Document 62009CN0530
Case C-530/09: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland) lodged on 18 December 2009 — Inter-Mark Group Sp. z o.o., Sp. komandytowa v Minister Finansów
Case C-530/09: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland) lodged on 18 December 2009 — Inter-Mark Group Sp. z o.o., Sp. komandytowa v Minister Finansów
Case C-530/09: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland) lodged on 18 December 2009 — Inter-Mark Group Sp. z o.o., Sp. komandytowa v Minister Finansów
OJ C 63, 13.3.2010, p. 27–27
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
13.3.2010 |
EN |
Official Journal of the European Union |
C 63/27 |
Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland) lodged on 18 December 2009 — Inter-Mark Group Sp. z o.o., Sp. komandytowa v Minister Finansów
(Case C-530/09)
2010/C 63/45
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny w Poznaniu
Parties to the main proceedings
Applicant: Inter-Mark Group Sp. z o.o., Sp. komandytowa
Defendant: Minister Finansów
Questions referred
(a) |
Are the provisions of Article 52(a) of Council Directive 2006/112/EC (1) to be interpreted as meaning that services consisting in the temporary provision of exhibition and fair stands to clients presenting their goods and services at fairs and exhibitions must be classified as services ancillary to fair and exhibition services referred to in those provisions, that is to say services similar to cultural, artistic, sporting, scientific, educational and entertainment activities, which are taxed at the place where they are physically carried out, |
(b) |
or should it be accepted that they are advertising services taxed at the place where the customer has established his business on a permanent basis or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides, in accordance with Article 56(1)(b) of Directive 2006/112,
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).