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Document C2004/106/10
Judgment of the Court (Fifth Chamber) of 1 April 2004 inCase C-90/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Gummersbach v Gerhard Bockemühl (‘Reference for a preliminaryruling — Interpretation of Article 18(1) of the Sixth VAT Directive — Conditionsfor exercise of the right to deduct input VAT — Recipient of a service referredto in Article 9(2)(e) of the Sixth VAT Directive — Supply of staff by a taxableperson established abroad — Recipient liable for VAT as the person to whomthe supply was made — Requirement to hold an invoice — Content of the invoice’)
Judgment of the Court (Fifth Chamber) of 1 April 2004 inCase C-90/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Gummersbach v Gerhard Bockemühl (‘Reference for a preliminaryruling — Interpretation of Article 18(1) of the Sixth VAT Directive — Conditionsfor exercise of the right to deduct input VAT — Recipient of a service referredto in Article 9(2)(e) of the Sixth VAT Directive — Supply of staff by a taxableperson established abroad — Recipient liable for VAT as the person to whomthe supply was made — Requirement to hold an invoice — Content of the invoice’)
Judgment of the Court (Fifth Chamber) of 1 April 2004 inCase C-90/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Gummersbach v Gerhard Bockemühl (‘Reference for a preliminaryruling — Interpretation of Article 18(1) of the Sixth VAT Directive — Conditionsfor exercise of the right to deduct input VAT — Recipient of a service referredto in Article 9(2)(e) of the Sixth VAT Directive — Supply of staff by a taxableperson established abroad — Recipient liable for VAT as the person to whomthe supply was made — Requirement to hold an invoice — Content of the invoice’)
Úř. věst. C 106, 30.4.2004, p. 7–7
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
|
30.4.2004 |
EN |
Official Journal of the European Union |
C 106/7 |
JUDGMENT OF THE COURT
(Fifth Chamber)
of 1 April 2004
in Case C-90/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Gummersbach v Gerhard Bockemühl (1)
(‘Reference for a preliminary ruling - Interpretation of Article 18(1) of the Sixth VAT Directive - Conditions for exercise of the right to deduct input VAT - Recipient of a service referred to in Article 9(2)(e) of the Sixth VAT Directive - Supply of staff by a taxable person established abroad - Recipient liable for VAT as the person to whom the supply was made - Requirement to hold an invoice - Content of the invoice’)
(2004/C 106/10)
Language of the case: German
In Case C-90/02: reference to the Court under Article 234 EC by the Bundesfinanzhof (Federal Finance Court) (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Gummersbach and Gerhard Bockemühl – on the interpretation of Articles 18(1) and 22(3) of the 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), as amended by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388 with a view to the abolition of fiscal frontiers (OJ 1991 L 376, p. 1) and by Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388 and introducing simplification measures with regard to value added tax (OJ 1992 L 384, p. 47) – the Court (Fifth Chamber), composed of: P. Jann, acting for the President of the Fifth Chamber, A. Rosas and S. von Bahr (Rapporteur), Judges; F.G. Jacobs, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 1 April 2004, in which it ruled:
A taxable person who is liable, as the recipient of services, for the value added tax relating thereto, in accordance with Article 21(1) of the 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, as amended by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388 with a view to the abolition of fiscal frontiers and by Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388 and introducing simplificationmeasures with regard to value added tax, is not obliged to be in possession of an invoice drawn up in accordance with Article 22(3) of that directive in order to be able to exercise his right to deduct.