The Court of Justice decided on 23 March 2006 over the supply of services from a company towards a fixed establishment of that company in another Member State but which forms no legal entity distinct from the company. These services are, except for the exceptions in the Sixth VAT Directive, not subject to VAT. Since […]

In this case the ECJ dismissed the application of the commission whereby the commission complained that the French Republic has brought into force a reduced rate of VAT for standing charges for energy networks and a standard rate for the consumption of energy, in breach of Article 12(3)(a) and (b) of the Sixth Directive.
The […]

In this case the Court ruled that article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 must be interpreted as applying to advertising services supplied indirectly to the advertiser and invoiced to an intermediate customer who in turn invoices them to the advertiser. The fact that the advertiser does not produce goods or […]

The European Court of Justice judged in this case that the grant, by the owner of premises to an owner of a cigarette vending machine, of the right to install the machine, and to operate and maintain it in the premises for a period of two years, in a place nominated by the owner of […]

In this judgment the European Court of Justice declared that article 26(2) of Sixth Council Directive 77/388/EEC must be interpreted as meaning that the total amount to be paid by the traveller within the meaning of that provision includes the additional amount that a travel agent, acting as intermediary on behalf of a tour operator, […]

The European Court of Justice answered in this case to two preliminary questions. To the first question the Court declared that a business which purchases debts, assuming the risk of the debtors’ default, and which, in return, invoices its clients in respect of commission pursues an economic activity for the purposes of Articles 2 and […]

The European Court of Justice decided in this case that a partnership which admits a partner in consideration of payment of a contribution in cash does not effect towards that person a supply of services for consideration within the meaning of Article 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization […]