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Document 62020CN0596
Case C-96/20: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 November 2020 — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-96/20: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 November 2020 — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-96/20: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 November 2020 — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
OJ C 35, 1.2.2021, p. 34–36
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
1.2.2021 |
EN |
Official Journal of the European Union |
C 35/34 |
Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 November 2020 — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-96/20)
(2021/C 35/47)
Language of the case: Hungarian
Referring court
Fővárosi Törvényszék
Parties to the main proceedings
Applicant: DuoDecad Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Questions referred
1. |
Must Articles 2(1)(c), 24(1) and 43 of Council Directive 2006/112 be interpreted as meaning that, (1) since the acquirer of a know-how licence — a company established in a Member State of the European Union (in the case of the dispute in the main proceedings, Portugal) — does not provide the services available on a website to end users, it cannot be the recipient of the service of technical support for that know-how that is provided by a taxable person established in another Member State (in the case of the dispute in the main proceedings, Hungary) as a subcontractor, that service being provided, rather, by the taxable person to the grantor of the know-how licence established in the latter Member State, in circumstances in which the acquirer of the licence:
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2. |
Must Articles 2(1)(c), 24(1) and 43 of the VAT Directive be interpreted as meaning that, since the grantor of the know-how licence — a company established in the other Member State — provides the services available on a website to end users, it is the recipient of the service of technical support for that know-how provided by the taxable person as a subcontractor, that service not being provided by the taxable person to the acquirer of the licence, established in the first Member State, in circumstances in which the company granting the licence:
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(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).