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Document 62021CA0641
Case C-641/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 44 — Point of reference for tax purposes — Transfer of greenhouse gas emission allowances — Recipient involved in VAT evasion in a chain of transactions — Taxable person who knew or should have known about that evasion)
Case C-641/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 44 — Point of reference for tax purposes — Transfer of greenhouse gas emission allowances — Recipient involved in VAT evasion in a chain of transactions — Taxable person who knew or should have known about that evasion)
Case C-641/21: Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 44 — Point of reference for tax purposes — Transfer of greenhouse gas emission allowances — Recipient involved in VAT evasion in a chain of transactions — Taxable person who knew or should have known about that evasion)
OJ C 472, 12.12.2022, p. 22–23
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 27/10/2022
- Date lodged:
- 20/10/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- German
- Type of procedure:
- Reference for a preliminary ruling
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|
12.12.2022 |
EN |
Official Journal of the European Union |
C 472/22 |
Judgment of the Court (Eighth Chamber) of 27 October 2022 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Climate Corporation Emissions Trading GmbH v Finanzamt Österreich
(Case C-641/21) (1)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 44 - Point of reference for tax purposes - Transfer of greenhouse gas emission allowances - Recipient involved in VAT evasion in a chain of transactions - Taxable person who knew or should have known about that evasion)
(2022/C 472/27)
Language of the case: German
Referring court
Bundesfinanzgericht
Parties to the main proceedings
Applicant: Climate Corporation Emissions Trading GmbH
Defendant: Finanzamt Österreich
Operative part of the judgment
The provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008,
must be interpreted as precluding, in the case of a supply of services by a taxable person established in one Member State to a taxable person established in another Member State, the authorities of the former Member State from taking the view that the place of that supply — which, pursuant to Article 44 of Directive 2006/112, as amended by Directive 2008/8, is located in that other Member State — is nonetheless deemed to be located in the former Member State where the supplier knew, or should have known, that he or she was, by that supply, participating in VAT evasion committed by the recipient of that supply in a chain of transactions.
