Judgment of the Court (First Chamber), 27 June 2013

Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o.

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of ‘supply of services connected with immovable property’ — Complex cross-border service relating to the storage of goods

Case C‑155/12


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
18/07/2013 RR Donnelley Global Turnkey Solutions Poland
Judgment
ECLI:EU:C:2013:434
27/06/2013 RR Donnelley Global Turnkey Solutions Poland
Judgment (Summary)
ECLI:EU:C:2013:434
27/06/2013 RR Donnelley Global Turnkey Solutions Poland
Application (OJ)
08/06/2012 RR Donnelley Global Turnkey Solutions Poland
Opinion
ECLI:EU:C:2013:57
31/01/2013 RR Donnelley Global Turnkey Solutions Poland
Top of the page Legal analysis of the decision or of the case

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.
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
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


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 30/03/2012

Date of the Opinion

  • 31/01/2013

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

  1. Kukawska, Maria ; Machcinski, Mariusz: VAT on Polish Storage Services Due in Recipient's Country, AG Says, Tax Notes International 2013 p.529 (EN)
  2. Dominik-Ogińska, Dagmara: Highlights & Insights on European Taxation 2013 nº 9 p.64-65 (EN)
  3. 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

  • Polish

Language(s) of the Opinion

  • German