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Taxonomy tags

•  VAT taxable person - Independence

•  VAT taxable person - Place of establishment

•  Place of supply - Servoce

•  VAT formal - Abuse of rights

Info

• Referral date: 24-12-2012
• Show case reference
• Opinion date: 15-05-2014
• Ruling date: 16-10-2014
• AG: Kokott

References in this case

• C-190/95 - ARO Lease v Inspecteur der Belastingdienst Grote Ondernemingen te Amsterdam

• C-218/10 - ADV Allround

• C-231/94 - Faaborg-Gelting Linien v Finanzamt Flensburg

• C-73/06 - Planzer Luxembourg

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EU tax law WEB Welmory - C-605/12

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 December 2012 — Welmory Sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku

(Case C-605/12)

2013/C 79/15

Language of the case: Polish

Requesting court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Welmory Sp. z o.o.

Respondent: Dyrektor Izby Skarbowej w Gdańsku

Question referred

For the purposes of the taxation of services supplied by company A, which is established in Poland, to company B, which is established in another Member State of the European Union, in circumstances where company B carries out its economic activity by making use of company A’s infrastructure, is the fixed establishment within the meaning of Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) situated in the place in which company A is established?

(1)  OJ 2006 L 347, p. 1.