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SVInfo
- Referral date: 18-02-2008
- Show case reference
- Ruling date: 30-11-2009
- AG: Sharpston, Ruiz-Jarabo Colomer, Kokott, Poiares Maduro, Mengozzi, Bot, Mazák, Trstenjak
References in this case
References to this case
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8.3.2008 |
EN |
Official Journal of the European Union |
C 64/28 |
Reference for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 2 January 2008 — Athesia Druck Srl v Ministero delle Finanze, Agenzia delle Entrate
(Case C-1/08)
(2008/C 64/40)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Applicant: Athesia Druck Srl
Defendants: Ministero delle Finanze, Agenzia delle Entrate
Question referred
Where — for VAT purposes, and in accordance with Article 9(2)(e) of the Sixth Council Directive 77/388/EEC (1) 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 — is the place of supply in the case of an advertising service which is supplied by an entity established in the territory of a Member State of the European Community to a customer which is established outside the Community but has a tax representative in the territory of a Member State? And, in particular, is it (i) the location of the recipient of the advertising message, or (ii) the place of establishment of the company which is the non-Community company's tax representative for Italy, or (iii) the place of establishment of the non-Community company purchasing the advertising service, or (iv) the place of establishment of the non-Community company's client?
(1) OJ L 145, p. 1.