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Document 62001CJ0438
Judgment of the Court (Fifth Chamber) of 5 June 2003. # Design Concept SA v Flanders Expo SA. # Reference for a preliminary ruling: Cour de cassation - Luxembourg. # Sixth VAT Directive - Article 9(2)(e) - Place of taxable transactions - Fiscal connection - Advertising services. # Case C-438/01.
Решение на Съда (пети състав) от 5 юни 2003 г.
Design Concept SA срещу Flanders Expo SA.
Искане за преюдициално заключение: Cour de cassation - Люксембург.
Шеста директива ДДС.
Дело C-438/01.
Решение на Съда (пети състав) от 5 юни 2003 г.
Design Concept SA срещу Flanders Expo SA.
Искане за преюдициално заключение: Cour de cassation - Люксембург.
Шеста директива ДДС.
Дело C-438/01.
ECLI identifier: ECLI:EU:C:2003:325
*A9* Cour de cassation (Grand-Duché de Luxembourg), arrêt du 08/11/2001 (54)
*P1* Cour de cassation (Grand-Duché de Luxembourg), arrêt du 26/02/2004 (18/04)
«(Sixth VAT Directive – Article 9(2)(e) – Place of taxable transactions – Fiscal connection – Advertising services)»
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(Council Directive 77/388, Art. 9(2)(e), second indent)
JUDGMENT OF THE COURT (Fifth Chamber)
5 June 2003(1)
((Sixth VAT Directive – Article 9(2)(e) – Place of taxable transactions – Fiscal connection – Advertising services))
In Case C-438/01, REFERENCE to the Court under Article 234 EC by the Cour de cassation (Luxembourg) for a preliminary ruling in the proceedings pending before that court between Design Concept SAand
Flanders Expo SA, on the interpretation of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ─ Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Design Concept SA, represented by M. Di Stefano, of the Greek Government, represented by V. Kyriazopoulos and S. Chala, acting as Agents, and of the Commission, represented by C. Giolito, at the hearing on 14 November 2002,
after hearing the Opinion of the Advocate General at the sitting on 12 December 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the question referred to it by the Cour de cassation by judgment of 8 November 2001, hereby rules:
Wathelet |
Timmermans |
Edward |
La Pergola |
von Bahr |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |