Judgment of the Court (Fifth Chamber) of 6 October 2011 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Deggendorf v Markus Stoppelkamp, acting in his capacity as insolvency administrator of the estate of Harald Raab

(Case C-421/10) (1)

(VAT - Sixth Directive - Article 21(1)(b) - Determination of the place of reference for tax purposes - Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activity in another country - Concept of ‘taxable person established abroad’)

2011/C 347/07

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Finanzamt Deggendorf

Respondent: Markus Stoppelkamp, acting in his capacity as insolvency administrator of the estate of Harald Raab

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 21(1)(b) 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 (OJ 1977 L 145, p. 1) — Determination of the place of reference for tax purposes — Services provided by a supplier residing in the same Member State as the recipients of those services but having established the seat of his economic activity in another Member State — Concept of a ‘taxable person established abroad’

Operative part of the judgment

Article 21(1)(b) 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, as amended by Council Directive 2000/65/EC of 17 October 2000, must be interpreted as meaning that, in order for him to be considered a ‘taxable person who is not established within the territory of the country’, it is sufficient that the taxable person should have established the seat of his economic activity outside that country.

(1)  OJ C 317, 20.11.2010.