- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-547/18: Judgment of the Court (Fifth Chamber) of 7 May 2020 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Dong Yang Electronics sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State)
ECLI:EU:UNKNOWN:62018CA0547
62018CA0547
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 240/3
(Case C-547/18) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 44 - Implementing Regulation (EU) No 282/2011 - Article 11(1) - Supply of services - Point of reference for tax purposes - Concept of a ‘fixed establishment’ - Taxable person for VAT purposes - Subsidiary of a company of a non-Member State located in a Member State)
(2020/C 240/04)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dong Yang Electronics sp. z o.o.
Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Operative part of the judgment
Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, and Article 11(1) and Article 22(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112, must be interpreted as meaning that the existence, in the territory of a Member State, of a fixed establishment of a company established in a non-Member State may not be inferred by a supplier of services from the mere fact that that company has a subsidiary there, and that supplier is not required to inquire, for the purposes of such an assessment, into contractual relationships between the two entities.
(<span class="oj-super">1</span>) OJ C 44, 4.2.2019.
Language of the case: Polish