Judgment of the Court (Tenth Chamber) of 3 June 2021
Titanium Ltd v Finanzamt Österreich,
Request for a preliminary ruling from the Bundesfinanzgericht
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey
Case C-931/19
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published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2021:446 |
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