This document is an excerpt from the EUR-Lex website
Document 62019CA0242
Case C-242/19: Judgment of the Court (Ninth Chamber) of 11 June 2020 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 17(2)(g) — Transfer of movable property within the European Union with a view to the supply of services — Articles 170 and 171 — Right to VAT refund of taxable persons not established in the Member State of refund — Directive 2008/9/EC — Concept of ‘taxable person not established in the Member State of refund’ — Taxable person not identified for VAT purposes in the Member State of refund)
Case C-242/19: Judgment of the Court (Ninth Chamber) of 11 June 2020 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 17(2)(g) — Transfer of movable property within the European Union with a view to the supply of services — Articles 170 and 171 — Right to VAT refund of taxable persons not established in the Member State of refund — Directive 2008/9/EC — Concept of ‘taxable person not established in the Member State of refund’ — Taxable person not identified for VAT purposes in the Member State of refund)
Case C-242/19: Judgment of the Court (Ninth Chamber) of 11 June 2020 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 17(2)(g) — Transfer of movable property within the European Union with a view to the supply of services — Articles 170 and 171 — Right to VAT refund of taxable persons not established in the Member State of refund — Directive 2008/9/EC — Concept of ‘taxable person not established in the Member State of refund’ — Taxable person not identified for VAT purposes in the Member State of refund)
OJ C 271, 17.8.2020, p. 16–17
(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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17.8.2020 |
EN |
Official Journal of the European Union |
C 271/16 |
Judgment of the Court (Ninth Chamber) of 11 June 2020 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Fiscală pentru Contribuabili Nerezidenţi
(Case C-242/19) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 17(2)(g) - Transfer of movable property within the European Union with a view to the supply of services - Articles 170 and 171 - Right to VAT refund of taxable persons not established in the Member State of refund - Directive 2008/9/EC - Concept of ‘taxable person not established in the Member State of refund’ - Taxable person not identified for VAT purposes in the Member State of refund)
(2020/C 271/22)
Language of the case: Romanian
Referring court
Tribunalul Bucureşti
Parties to the main proceedings
Applicant: CHEP Equipment Pooling NV
Defendants: Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Serviciul Soluţionare Contestaţii, Agenţia Naţională de Administrare Fiscală — Direcţia Generală Regională a Finanţelor Publice Bucureşti — Administraţia Fiscală pentru Contribuabili Nerezidenţi
Operative part of the judgment
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1. |
Article 17(2)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the transfer, by a taxable person, of goods from a Member State to the Member State of refund, for the purposes of the supply by that taxable person of services for the hiring out of those goods in the latter Member State, shall not be treated as an intra-community supply where the use of those goods for the purposes of such a supply is temporary and they have been dispatched or transported from the Member State in which that taxable person is established. |
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2. |
The provisions of Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, must be interpreted as precluding a Member State from denying the right to a refund of value added tax to a taxable person established in the territory of another Member State on the sole ground that that taxable person is or should have been identified for value added tax purposes in the Member State of refund. |