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Document 62001CJ0438
Резюме на решението
Резюме на решението
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Supply of services — Determination of relevant place for tax purposes — Advertising services — Scope of the second indent of Article 9(2)(e) of the Sixth Directive — Services provided indirectly to an advertiser and invoiced to a third party who in turn invoices them to that advertiser — Included — Determination of the place where services are supplied to an intermediate customer — Advertiser not liable to tax — Not relevant — (Council Directive 77/388, Art. 9(2)(e), second indent)
The second indent of Article 9(2)(e) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, on the place of taxation for advertising services, must be interpreted as meaning that it applies to advertising services supplied indirectly to the advertiser and invoiced to an intermediate customer who in turn invoices them to the advertiser. The fact that the advertiser does not produce goods or services in the price of which the cost of the advertising services may be included is not relevant for the purpose of determining the place where the services are supplied to the intermediate customer.
see para. 29, operative part