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Document 62019CA0094
Case C-94/19: Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Articles 2 and 6 — Scope — Taxable transactions — Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred)
Case C-94/19: Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Articles 2 and 6 — Scope — Taxable transactions — Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred)
Case C-94/19: Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Articles 2 and 6 — Scope — Taxable transactions — Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred)
OJ C 215, 29.6.2020, p. 18–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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29.6.2020 |
EN |
Official Journal of the European Union |
C 215/18 |
Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate
(Case C-94/19) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Council Directive 77/388/EEC - Articles 2 and 6 - Scope - Taxable transactions - Services supplied for consideration - Secondment of staff by a parent company to its subsidiary - Reimbursement by the subsidiary limited to the costs incurred)
(2020/C 215/21)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Applicant: San Domenico Vetraria SpA
Defendant: Agenzia delle Entrate
Supported by: Ministero dell’Economia e delle Finanze
Operative part of the judgment
Article 2, point 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 must be interpreted as precluding national legislation under which the lending or secondment of staff of a parent company to its subsidiary, carried out in return for only the reimbursement of the related costs, is irrelevant for the purposes of VAT, provided that the amounts paid by the subsidiary to the parent company, on the one hand, and that lending or secondment, on the other, are interdependent.