7.6.2021

Official Journal of the European Union

C 217/7

(Case C-593/19) (1)

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Determination of the place of supply of telecommunications services - Roaming of third-country nationals on mobile communications networks within the European Union - Point (b) of the first paragraph of Article 59a - Option for Member States to transfer the place of supply of telecommunications services to their territory)

(2021/C 217/09)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: SK Telecom Co. Ltd

Defendant: Finanzamt Graz-Stadt

Operative part of the judgment

Point (b) of the first paragraph of Article 59a of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended, from 1 January 2010, by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that roaming services supplied by a mobile phone operator established in a third country to its customers who are also established, have their permanent address or usually reside in that third country, allowing them to use the national mobile communications network of the Member State in which they are temporarily staying, must be considered to be ‘effectively used and enjoyed’ within the territory of that Member State, for the purposes of that provision, so that that Member State may consider the place of supply of those roaming services to be situated within its territory where, regardless of the tax treatment to which those services are subject under the domestic tax law of that third country, the exercise of such an option has the effect of preventing the non-taxation of those services within the European Union.

(1) OJ C 27, 27.1.2020.