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68314

Lns pub 68314
DatePublication 6/13/24
Recueil RG Yes
Recueil FP No
Documents
  1. Opinion of Advocate General Kokott delivered on 1 February 2024
  2. Judgment of the Court (Tenth Chamber) of 13 June 2024
References
NonPublie No
NomAffaire Case C-533/22
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-533/22&language=EN
NomUsuel Adient v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti
Indicateurs Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State’
OQP Request for a preliminary ruling from the Tribunalul Argeş
LangueProcedure Language of the case: Romanian
numero 202406C113202205330