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Case C-530/09: Judgment of the Court (First Chamber) of 27 October 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland)) — Inter-Mark Group Sp. z o.o., Sp. komandytowa w. Poznaniu v Minister Finansów (VAT — Directive 2006/112/EC — Articles 52(a) and 56(1)(b) and (g) — Place of taxable transactions — Place of supply for tax purposes — Design, hiring out and assembly of fair stands)
ECLI:EU:UNKNOWN:62009CA0530
62009CA0530
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17.12.2011
Official Journal of the European Union
C 370/11
(Case C-530/09)(1)
(VAT - Directive 2006/112/EC - Articles 52(a) and 56(1)(b) and (g) - Place of taxable transactions - Place of supply for tax purposes - Design, hiring out and assembly of fair stands)
2011/C 370/15
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Inter-Mark Group Sp. z o.o., Sp. komandytowa
Defendant: Minister Finansów
Re:
Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny — Interpretation of Articles 52(a) and 56(1)(b) 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 of the place of taxation — Classification of a given business activity as a service ancillary to cultural, artistic, sporting, scientific, educational, entertainment or similar activities or as an advertising service — Hiring out of fair stands to exhibitors
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a supply of services consisting of the design, temporary provision and, where necessary, the transportation and assembly of a fair or exhibition stand for clients presenting their goods or services at fairs and exhibitions is liable to come within the scope of:
Article 56(1)(b) of that directive, in the case where that stand is designed or used for purposes of advertising;
Article 52(a) of that directive, in the case where that stand is designed and provided for a specific fair or exhibition on a cultural, artistic, sporting, scientific, educational, entertainment or similar theme, or where that stand corresponds to a model in respect of which the organiser of a specific fair or exhibition has prescribed the form, size, material composition or visual appearance;
Article 56(1)(g) of that directive, in the case where the temporary provision, for payment, of the constituent material elements of that stand constitutes a determining element of that supply.
Language of the case: Polish
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