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Case C-97/14: Judgment of the Court (Eighth Chamber) of 30 April 2015 (request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary)) — SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 52(c) and 55 — Determination of the place of supply of services — Recipient of the service identified for value added tax purposes in several Member States — Dispatch or transport out of the Member State in which the service has been physically carried out)
ECLI:EU:UNKNOWN:62014CA0097
62014CA0097
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29.6.2015
Official Journal of the European Union
C 213/9
(Case C-97/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Articles 52(c) and 55 - Determination of the place of supply of services - Recipient of the service identified for value added tax purposes in several Member States - Dispatch or transport out of the Member State in which the service has been physically carried out))
(2015/C 213/13)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: SMK kft
Defendants: Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
Operative part of the judgment
Article 55 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in the version in force until 1 January 2010, must be interpreted as not applying in circumstances such as those at issue in the main proceedings in which the recipient of the supplies of services was identified for VAT purposes both in the Member State in which the services were physically carried out and in another Member State, and later only in the other Member State, and the tangible movable property to which those services related was dispatched or transported out of the Member State in which the services were physically carried out not following the supplies of services but following the later sale of the goods.
(<span class="super">1</span>) OJ C 142, 12.5.2014.