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Case C-931/19: Judgment of the Court (Tenth Chamber) of 3 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Titanium Ltd v Finanzamt Österreich, formerly Finanzamt Wien (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 43 and 45 — Directive 2006/112/EC, as amended by Directive 2008/8/EC — Articles 44, 45 and 47 — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Letting a property in a Member State — Owner of a property with its registered office on the island of Jersey)
ECLI:EU:UNKNOWN:62019CA0931
62019CA0931
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Official Journal of the European Union
C 289/11
(Case C-931/19)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Articles 43 and 45 - Directive 2006/112/EC, as amended by Directive 2008/8/EC - Articles 44, 45 and 47 - Provision of services - Point of reference for tax purposes - Concept of a ‘fixed establishment’ - Letting a property in a Member State - Owner of a property with its registered office on the island of Jersey)
(2021/C 289/15)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Titanium Ltd
Defendant: Finanzamt Österreich, formerly Finanzamt Wien
Operative part of the judgment
A property which is let in a Member State, in the circumstance where the owner of that property does not have his or her own staff to perform services relating to the letting does not constitute a fixed establishment within the meaning of Article 43 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and of Articles 44 and 45 of Directive 2006/112, as amended by Council Directive 2008/8/EC of 12 February 2008.
(1) OJ C 87, 16.3.2020.