Keywords
Summary

Keywords

Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Supply of services Determination of relevant place for tax purposes Advertising services Definition Services provided indirectly to an advertiser and invoiced to a third party who in turn invoices them to that advertiser Included

(Council Directive 77/388, Art. 9(2)(e), second indent)

Summary

$$The second indent of Article 9(2)(e) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, concerning the place where advertising services are supplied for tax purposes, must be interpreted as applying not only to advertising services supplied directly and invoiced by the supplier to a taxable advertiser but also to services supplied indirectly to the advertiser and invoiced to a third party who in turn invoices them to the advertiser.

( see para. 22 and operative part )