Judgment of the Court (Second Chamber) of 23 March 2006.
Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc.
Reference for a preliminary ruling: Corte suprema di cassazione - Italy.
Sixth VAT Directive - Articles 2 and 9 - Fixed establishment - Non-resident company - Legal relationship - Cost-sharing agreement - OECD Convention on double taxation - Meaning of 'taxable person' - Supply of services effected for consideration - Administrative practice.
Case C-210/04.
Reports of Cases
2006 I-02803
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2005:582 |
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Judgment
ECLI:EU:C:2006:196 |
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