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Case C-532/22, Westside Unicat: Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj v SC Westside Unicat SRL (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 53 — Services in respect of admissions to entertainment events — Place of supply of services — Streaming of interactive video sessions — Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances)
ECLI:EU:UNKNOWN:62022CA0532
62022CA0532
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Official Journal of the European Union
Series C
C/2024/613
15.1.2024
(Case C-532/22, (<span class="oj-super oj-note-tag">1</span>) Westside Unicat)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 53 - Services in respect of admissions to entertainment events - Place of supply of services - Streaming of interactive video sessions - Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances)
(C/2024/613)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Appellants: Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj
Respondent: SC Westside Unicat SRL
Operative part of the judgment
Article 53 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,
must be interpreted as meaning that it does not apply to services provided by a video chat recording studio to the operator of an internet streaming platform and consisting of creating digital content which takes the form of interactive erotic video sessions filmed by such a studio in order to make them available to that operator for the purpose of the latter streaming them on that platform.
ELI: http://data.europa.eu/eli/C/2024/613/oj
ISSN 1977-091X (electronic edition)
* * *
(*1) Language of the case: Romanian.