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 services in the price of which the cost of the advertising services may be included is not relevant for the purpose of determining the place where the services are supplied to the intermediate customer.

This entry was posted on Tuesday, November 22nd, 2005 at 8:10 pm and is filed under Judgments of the European Court of Justice. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.