Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Reference for a preliminary ruling – Naczelny Sąd Administracyjny (Poland) – Interpretation of Articles 44 and 47 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended – Determination of the relevant place for tax purposes – Concept of the supply of services connected with immovable property – Complex cross-border service involving the storage of goods provided to contractual customers established in other Member States or in non-member countries and comprising the admission of goods to warehouses situated in Poland, their shelving, storage, loading and unloading, repackaging and return to the customer
Systematic classification scheme
1.
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.02 Scope
4.10.02.01.02.03 Taxable transactions
4.10.02.01.02.03.03 Supply of services
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.03 Place of taxable transactions
4.10.02.01.03.03 Place of supply of services
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Citations of case-law or legislation
References in grounds of judgment
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Directive 77/388
: paragraph 28
-
Directive 77/388
-A09P2LA : paragraph 31
-
Directive 2006/112
-A44 : paragraphs 1, 3, 17, 29
-
Directive 2006/112
-A46 : paragraph 29
-
Directive 2006/112
-A47 : paragraphs 1, 4, 17, 18, 30 - 32, 34, 36 - 39
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Directive 2006/122
: paragraph 28
-
Directive 2006/122
-A45 : paragraph 29
-
Directive 2008/8
: paragraph 1
-
Court of Justice - Judgment C -327/94
: paragraph 29
-
Court of Justice - Judgment C -349/96
: paragraph 22
-
Court of Justice - Judgment C -41/04
: paragraphs 21, 23
-
Court of Justice - Judgment C -166/05
: paragraphs 33, 35
-
Court of Justice - Judgment C -425/06
: paragraph 20
-
Court of Justice - Judgment C -497/09
: paragraph 22
-
Court of Justice - Judgment C -530/09
: paragraph 32
-
Court of Justice - Judgment C -334/10
: paragraph 23
-
Court of Justice - Judgment C -392/11
: paragraphs 20 - 22
-
Court of Justice - Opinion C -155/12
: paragraphs 24, 34, 38
Operative part
Opinion
-
TFEU, Article 113
: point 50
-
Regulation 97/69
-A02 : point 48
-
Directive 77/388
-A09 : points 26, 30
-
Directive 77/388
-A09P2LA : points 8, 28
-
Regulation 2658/87
-A09P1LAT2 : point 48
-
Regulation 2658/87
-A10 : point 48
-
Directive 2006/112
: point 4
-
Directive 2006/112
-A168 : point 32
-
Directive 2006/112
-A398P2 : point 46
-
Directive 2006/112
-A398P4 : point 47
-
Directive 2006/112
-A43 : point 4
-
Directive 2006/112
-A44 : points 5, 13, 25
-
Directive 2006/112
-A45 : points 6, 25
-
Directive 2006/112
-A46 : point 7
-
Directive 2006/112
-A47 : points 7, 13, 15, 16, 25 - 27, 29, 31, 32, 35 - 39, 45, 46, 51, 52
-
Directive 2008/8
: points 4, 39
-
Commission - COM Document (Draft Legislation) - 52003PC0822
: point 37
-
Court of Justice - Opinion C -69/76
: point 50
-
Court of Justice - Judgment C -69/76
: point 48
-
Court of Justice - Judgment C -168/84
: point 30
-
Court of Justice - Judgment C -68/92
: point 30
-
Court of Justice - Judgment C -69/92
: point 30
-
Court of Justice - Judgment C -73/92
: point 30
-
Court of Justice - Judgment C -327/94
: point 30
-
Court of Justice - Judgment C -167/95
: point 30
-
Court of Justice - Opinion C -401/96
: point 47
-
Court of Justice - Judgment C -201/96
: point 48
-
Court of Justice - Judgment C -390/96
: point 30
-
Court of Justice - Judgment C -429/97
: points 20, 30
-
Court of Justice - Judgment C -98/98
: point 32
-
Court of Justice - Opinion C -144/00
: point 47
-
Court of Justice - Judgment C -108/00
: point 30
-
Court of Justice - Opinion C -438/01
: point 29
-
Court of Justice - Judgment C -452/03
: point 30
-
Court of Justice - Judgment C -467/03
: point 48
-
Court of Justice - Opinion C -41/04
: point 49
-
Court of Justice - Judgment C -41/04
: points 20, 30
-
Court of Justice - Opinion C -166/05
: points 27, 32
-
Court of Justice - Judgment C -114/05
: point 30
-
Court of Justice - Judgment C -166/05
: points 2, 28, 36, 41
-
Court of Justice - Opinion C -401/06
: point 47
-
Court of Justice - Judgment C -401/06
: point 30
-
Court of Justice - Judgment C -291/07
: point 30
-
Court of Justice - Judgment C -1/08
: point 30
-
Court of Justice - Judgment C -37/08
: points 28, 41
-
Court of Justice - Judgment C -242/08
: point 30
-
Court of Justice - Judgment C -377/08
: points 26, 30
-
Court of Justice - Judgment C -530/09
: points 2, 28, 41
-
Court of Justice - Judgment C -218/10
: point 30
-
Court of Justice - Judgment C -423/10
: point 48
-
Court of Justice - Judgment C -44/11
: points 18, 20
-
Court of Justice - Judgment C -392/11
: points 19, 21
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
27/06/2013
References
Publication in the Official Journal
Application: OJ C 184 from 23.06.2012, p.3
Judgment: OJ C 225 from 03.08.2013, p.30
Name of the parties
RR Donnelley Global Turnkey Solutions Poland
Notes on Academic Writings
- Kukawska, Maria ; Machcinski, Mariusz: VAT on Polish Storage Services Due in Recipient's Country, AG Says, Tax Notes International 2013 p.529 (EN)
- Dominik-Ogińska, Dagmara: Highlights & Insights on European Taxation 2013 nº 9 p.64-65 (EN)
- Bilkštytė, Rūta ; Krasovskis, Andžej: Prekių sandėliavimo paslaugos vs. prekių perpakavimo paslaugos, Juristo patarimai 2015 n°3 p.31-32 (LT)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Naczelny Sąd Administracyjny (Cour suprême administrative) - Poland
Subject-matter
- Taxation
- - Value added tax
Provisions of national law referred to
Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług, art. 5, ust. 1, pkt 1, art. 8b, art. 28e
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
première chambre (Cour)
Judge-Rapporteur
Kasel
Advocate General
Kokott
Language(s) of the Case
Language(s) of the Opinion