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Document 62019CJ0288
Case C-288/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 20 January 2021. QM v Finanzamt Saarbrücken. Request for a preliminary ruling from the Finanzgericht des Saarlandes. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees. Case C-288/19.
- ECLI identifier
- ECLI:EU:C:2021:32
- Judge-Rapporteur
- Bonichot
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
20/01/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Szpunar delivered on 17 September 2020.
- ECLI identifier
- ECLI:EU:C:2020:736
- Advocate General
- Szpunar
17/09/2020
CASE BROUGHT
- Title
- Case C-288/19: Request for a preliminary ruling from the Finanzgericht des Saarlandes (Germany) lodged on 9 April 2019 — QM v Finanzamt Saarbrücken
17/06/2019