This document is an excerpt from the EUR-Lex website
Document C2007/096/10
Case C-111/05: Judgment of the Court (Third Chamber) of 29 March 2007 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Aktiebolaget NN v Skatteverket (Sixth VAT Directive — Supply of goods — Article 8(1)(a) — Fibre-optic cable between two Member States running in part outside Community territory — Tax jurisdiction of each Member State limited to the length of cable installed on its territory — Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed)
Case C-111/05: Judgment of the Court (Third Chamber) of 29 March 2007 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Aktiebolaget NN v Skatteverket (Sixth VAT Directive — Supply of goods — Article 8(1)(a) — Fibre-optic cable between two Member States running in part outside Community territory — Tax jurisdiction of each Member State limited to the length of cable installed on its territory — Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed)
Case C-111/05: Judgment of the Court (Third Chamber) of 29 March 2007 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Aktiebolaget NN v Skatteverket (Sixth VAT Directive — Supply of goods — Article 8(1)(a) — Fibre-optic cable between two Member States running in part outside Community territory — Tax jurisdiction of each Member State limited to the length of cable installed on its territory — Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed)
OJ C 96, 28.4.2007, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
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28.4.2007 |
EN |
Official Journal of the European Union |
C 96/7 |
Judgment of the Court (Third Chamber) of 29 March 2007 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Aktiebolaget NN v Skatteverket
(Case C-111/05) (1)
(Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed)
(2007/C 96/10)
Language of the case: Swedish
Referring court
Regeringsrätten
Parties to the main proceedings
Applicant: Aktiebolaget NN
Defendant: Skatteverket
Re:
Reference for a preliminary ruling — Regeringsrätten — Interpretation of Article 8(1)(a) and 9(1) and (2) 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) — Place of taxable transactions — Supply and laying of an underwater fibre optic cable between two Member States, partly in an area outside the territory of any State
Operative part of the judgment
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1. |
A transaction for the supply and installation of a fibre-optic cable linking two Member States and sited in part outside Community territory must be considered a supply of goods within the meaning of Article 5(1) 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, as amended by Council Directive 2002/93/EC of 3 December 2002, where it is apparent that, after functionality tests carried out by the supplier, the cable will be transferred to the client who will dispose of it as owner, that the price of the cable itself clearly represents the greater part of the total cost of that transaction, and that the supplier's services are limited to the laying of the cable without altering its nature and without adapting it to the specific requirements of the client. |
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2. |
Article 8(1)(a) of Sixth Directive 77/388 must be interpreted as meaning that the right to tax the supply and laying of a fibre-optic cable linking two Member States and sited in part outside the territory of the Community is held by each Member State pro rata according to the length of cable in its territory with regard both to the price of the cable itself and the rest of the materials and to the cost of the services relating to the laying of the cable. |
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3. |
Article 8(1)(a) of Sixth Directive 77/388, read in conjunction with Articles 2(1) and 3 of that directive, must be interpreted as meaning that the supply and laying of a fibre-optic cable linking two Member States is not subject to VAT for that part of the transaction which is carried out in the exclusive economic zone, on the continental shelf and at sea. |