1. Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Transactions comprising several elements — Transaction which must be regarded as a single supply
(Council Directive 2006/112)
2. Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Determination of the point of reference for tax purposes — Supply of storage — Exclusion from the scope of Article 47 of Directive 2006/112 — Conditions
(Council Directive 2006/112, Art. 47)
1. See the text of the decision.
(see paras 20-22)
2. Article 47 of Directive 2006/112 on the common system of value added tax, as amended by Directive 2008/8 must be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, falls within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.
In that regard, in so far as a large number of services are connected in one way or another with immovable property, it is necessary that the supply of services relate to the immovable property itself. That is the case, inter alia, where expressly specific immovable property must be considered to be a constituent element of a supply of services, in that it constitutes a central and essential element thereof.
(see paras 35, 39, operative part)
Case C-155/12
Minister Finansów
v
RR Donnelley Global Turnkey Solutions Poland sp. z o.o.
(Request for a preliminary ruling from the Naczelny Sąd Administracyjny)
‛VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of “supply of services connected with immovable property” — Complex cross-border service relating to the storage of goods’
Summary — Judgment of the Court (First Chamber), 27 June 2013
Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Transactions comprising several elements — Transaction which must be regarded as a single supply
(Council Directive 2006/112)
Harmonisation of fiscal legislation — Common system of value added tax — Supply of services — Determination of the point of reference for tax purposes — Supply of storage — Exclusion from the scope of Article 47 of Directive 2006/112 — Conditions
(Council Directive 2006/112, Art. 47)
See the text of the decision.
(see paras 20-22)
Article 47 of Directive 2006/112 on the common system of value added tax, as amended by Directive 2008/8 must be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, falls within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.
In that regard, in so far as a large number of services are connected in one way or another with immovable property, it is necessary that the supply of services relate to the immovable property itself. That is the case, inter alia, where expressly specific immovable property must be considered to be a constituent element of a supply of services, in that it constitutes a central and essential element thereof.
(see paras 35, 39, operative part)