H&I 2022/366
DuoDecad. Lack of jurisdiction. VAT rules for cross-border IT services. Court of Justice
CJ 16-06-2022, C-596/20 (Uitspraak), m.nt. Giorgio Beretta (DuoDecad)
- Instantie
Court of Justice of the European Union
- Datum
16 juni 2022
- Zaaknummer
C-596/20
- Noot
Giorgio Beretta
- Roepnaam
DuoDecad
- JCDI
JCDI:ADS679130:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑06‑2022
Conclusie, Court of Justice of the European Union, 10‑02‑2022
Beroepschrift, Court of Justice of the European Union, 12‑11‑2020
- Wetingang
Council directive 2006/112/EC Article 2 paragraph 1-c, Council directive 2006/112/EC Article 24, 45 and 59
Essentie
Judgment of the Court of Justice in the case DuoDecad. The Court of Justice of the European Union has no jurisdiction to answer the questions referred by the Fővárosi Törvényszék.
Samenvatting
This case concerns the determination of the actual recipient of a supply of services, notably whether the recipient is always the supplier’s contracting party or a possible abusive practice between the contractual recipient and a third party means that that third party is the actual recipient of the supply. Particularly relevant is also Advocate General Kokott’s Opinion (hereinafter: ‘AG’) in the case, which deals with double taxation ... Verder lezen? Log in om dit document te bekijken.