Case C‑97/14

SMK kft

v

Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága

and

Nemzeti Adó- és Vámhivatal

(Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság)

‛Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 52(c) and 55 — Determination of the place of supply of services — Recipient of the service identified for value added tax purposes in several Member States — Dispatch or transport out of the Member State in which the service has been physically carried out’

Summary — Judgment of the Court (Eighth Chamber), 30 April 2015

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant points of EU law — Reformulation of the questions

   (Art. 267 TFEU)

2. Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Determination of the point of reference for tax purposes — Valuations of movable tangible property or work on such property — Derogation for such services supplied to customers identified for value added tax purposes in a Member State other than that in which the services are physically carried out — Recipient identified in several Member States — Dispatch or transport out of the Member State in which the services were physically carried out not following the supply of services but following the later sale of the goods

   (Council Directive 2006/112, Arts 52(c) and 55)

1.  See the text of the decision.

   (see paras 27-30)

2.  Article 55 of Directive 2006/112 on the common system of value added tax, in the version in force until 1 January 2010, must be interpreted as not applying in circumstances in which the recipient of the supplies of services was identified for value added tax purposes both in the Member State in which the services were physically carried out and in another Member State, and later only in the other Member State, and the tangible movable property to which those services related was dispatched or transported out of the Member State in which the services were physically carried out not following the supplies of services but following the later sale of the goods.

   Since the place of supply of services must be determined by reference solely to the facts of the taxable transaction concerned, the condition that the goods are dispatched or transported out of the Member State in which the services are physically carried out, laid down in Article 55 of Directive 2006/112 for the application of the derogation for which it provides, must be assessed in relation to those facts alone and not by reference to any subsequent transactions. Consequently, for Article 55 to be applicable, the transport or dispatch of the goods must take place within the framework of the transaction relating to the work on those goods, before any other transaction subject to value added tax takes place concerning those goods.

   (see paras 37, 38, 42, operative part)

Case C‑97/14

SMK kft

v

Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága

and

Nemzeti Adó- és Vámhivatal

(Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság)

‛Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 52(c) and 55 — Determination of the place of supply of services — Recipient of the service identified for value added tax purposes in several Member States — Dispatch or transport out of the Member State in which the service has been physically carried out’

Summary — Judgment of the Court (Eighth Chamber), 30 April 2015

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Identification of the relevant points of EU law — Reformulation of the questions

   (Art. 267 TFEU)

2. Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Determination of the point of reference for tax purposes — Valuations of movable tangible property or work on such property — Derogation for such services supplied to customers identified for value added tax purposes in a Member State other than that in which the services are physically carried out — Recipient identified in several Member States — Dispatch or transport out of the Member State in which the services were physically carried out not following the supply of services but following the later sale of the goods

   (Council Directive 2006/112, Arts 52(c) and 55)

1.  See the text of the decision.

   (see paras 27-30)

2.  Article 55 of Directive 2006/112 on the common system of value added tax, in the version in force until 1 January 2010, must be interpreted as not applying in circumstances in which the recipient of the supplies of services was identified for value added tax purposes both in the Member State in which the services were physically carried out and in another Member State, and later only in the other Member State, and the tangible movable property to which those services related was dispatched or transported out of the Member State in which the services were physically carried out not following the supplies of services but following the later sale of the goods.

   Since the place of supply of services must be determined by reference solely to the facts of the taxable transaction concerned, the condition that the goods are dispatched or transported out of the Member State in which the services are physically carried out, laid down in Article 55 of Directive 2006/112 for the application of the derogation for which it provides, must be assessed in relation to those facts alone and not by reference to any subsequent transactions. Consequently, for Article 55 to be applicable, the transport or dispatch of the goods must take place within the framework of the transaction relating to the work on those goods, before any other transaction subject to value added tax takes place concerning those goods.

   (see paras 37, 38, 42, operative part)