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Document 62023CN0069
Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
OJ C 205, 12.6.2023, p. 21–22
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.6.2023 |
EN |
Official Journal of the European Union |
C 205/21 |
Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
(Case C-69/23, Streaming Services)
(2023/C 205/25)
Language of the case: Romanian
Referring court
Curtea de Apel București
Parties to the main proceedings
Applicant: Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’
Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
Questions referred
1. |
For the purposes of the uniform interpretation and application of [EU] law, does the supply of digital content such as that at issue in the main proceedings, consisting in interactive erotic sessions, filmed and transmitted in real time by electronic/internet means, provided by a taxable person in one Member State of the European Union (P1, video chat studio) to another taxable person in another EU Member State (P2, online live streaming platform), constitute an intra-Community supply of services subject to the general rules laid down in Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (VAT Directive), or does it constitute the grant of admission to an entertainment event within the meaning of Article 53 of the VAT Directive? |
2. |
When interpreting and applying Article 53 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive) and Article 32(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for the VAT Directive, (2) in which place are the events to be regarded as actually taking place, in the case of activities consisting in interactive erotic sessions, filmed and transmitted in real time by electronic/internet means (used in video chat activity), such as those at issue in the main proceedings, where:
are located in different Member States or third states? |
3. |
Depending on the reply given to the first two questions: in which of the three EU Member States should value added tax on the supply of services be, respectively, declared and paid? |
4. |
Do the VAT Directive and the principle of the prevention of double taxation preclude national tax legislation, such as Article 307 of Legea nr. 227/2015 (Law No 227/2015), under which:
|
(2) Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ 2011 L 77, p. 1).