- 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-548/17: Judgment of the Court (Sixth Chamber) of 29 November 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Goslar v baumgarten sports & more GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Taxation of professional football player agencies — Payment by instalments and subject to a condition — Chargeable event, chargeability and collection of the tax)
ECLI:EU:UNKNOWN:62017CA0548
62017CA0548
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
28.1.2019
Official Journal of the European Union
C 35/7
(Case C-548/17) (*)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Taxation of professional football player agencies - Payment by instalments and subject to a condition - Chargeable event, chargeability and collection of the tax))
(2019/C 35/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Goslar
Defendant: baumgarten sports & more GmbH
Operative part of the judgment
Article 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 64(1) thereof, must be interpreted as precluding the chargeable event and chargeability of a tax on the supply of agency services for professional football players by an agent, such as that at issue in the main proceedings, paid in conditional instalments over several years further to the placement, from being regarded as occurring or taking effect when the player is placed.
(*)
Language of the case: German.
* * *
(1) OJ C 437, 18.12.2017.