Judgment of the Court of Justice in the case RR Donnelley Global Turnkey Solutions Poland.

Article 47 of Council Directive 2006/112/EC must be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, comes within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.

CJ C-155/12 27 June 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting


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