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10.5.2021 |
EN |
Official Journal of the European Union |
C 182/7 |
Judgment of the Court (Fifth Chamber) of 17 March 2021 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The Commissioners for Her Majesty’s Revenue & Customs v Wellcome Trust Ltd
(Case C-459/19) (1)
(Reference for a preliminary ruling - Harmonisation of fiscal legislation - Value added tax (VAT) - Directive 2006/112/EC - Articles 43 and 44 - Place of supply of services to a taxable person acting as such - Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union)
(2021/C 182/09)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Appellants: The Commissioners for Her Majesty’s Revenue & Customs
Respondent: Wellcome Trust Ltd
Operative part of the judgment
Article 44 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, where a taxable person carrying on a non-economic activity in a business capacity acquires services for the purposes of that non-economic activity, those services must be regarded as being supplied to that taxable person ‘acting as such’, within the meaning of that article.