Judgment of the Court (Fifth Chamber) of 7 May 2020
Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State
Case C-547/18
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2019:976 |
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Judgment
ECLI:EU:C:2020:350 |
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