4.12.2010

Official Journal of the European Union

C 328/7

(Case C-222/09) (<span class="super">1</span>)

(Sixth VAT Directive - Article 9(2)(c) and (e) - Research and development work carried out by engineers - Determination of the place where services are supplied)

2010/C 328/10

Language of the case: Polish

Referring court

Parties to the main proceedings

Applicant: Kronospan Mielec sp. z o.o.

Defendant: Dyrektor Izby Skarbowej w Rzeszowie

Re:

Reference for a preliminary ruling — Naczelncy Sąd Administracyjny — Interpretation of the first indent of Article 9(2)(c) and of the third indent of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), and of Articles 52(a) and 56(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Determination, for taxation purposes, of the place where services are supplied — Research and development services provided to a taxable person established in the European Community but outside the Member State in which those services were physically carried out — Classification of those services as either ‘scientific activities’ or ‘services of engineers’

Operative part of the judgment

Services consisting of research and development work relating to the environment and technology, carried out by engineers established in one Member State on a contract basis for the benefit of a recipient established in another Member State, must be classified as ‘services of engineers’ within the meaning of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.

(<span class="note">1</span>) OJ C 220, 12.9.2009.