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Case C-377/08: Judgment of the Court (Seventh Chamber) of 2 July 2009 (reference for a preliminary ruling from the Corte suprema di cassazione (Italy)) — EGN BV — Filiale Italiana v Agenzia delle Entrate — Ufficio di Roma 2 (Sixth VAT Directive — Article 17(3)(a) — Deductibility and refunding of input VAT — Provision of telecommunications services — Supply of services for a customer established in another Member State — Article 9(2)(e) — Determination of the place where the service is provided)
ECLI:EU:UNKNOWN:62008CA0377
62008CA0377
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29.8.2009
Official Journal of the European Union
C 205/10
(Case C-377/08)
(Sixth VAT Directive - Article 17(3)(a) - Deductibility and refunding of input VAT - Provision of telecommunications services - Supply of services for a customer established in another Member State - Article 9(2)(e) - Determination of the place where the service is provided)
2009/C 205/17
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: EGN BV — Filiale Italiana
Defendant: Agenzia delle Entrate — Ufficio di Roma 2
Re:
Reference for a preliminary ruling — Corte suprema di cassazione — Interpretation of Article 9(2)(e) and Article 17(3)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Supply of cross-border telecommunications services — Right of the supplier of such services to deduct input tax, as permitted under the domestic regime
Operative part of the judgment
Article 17(3)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as meaning that a supplier of telecommunications services such as the one at issue in the main proceedings, which is established in the territory of a Member State, is entitled under that provision to deduct or obtain a refund in that Member State of input value added tax on telecommunications services that have been supplied to an undertaking having its principal place of business in another Member State, since such a supplier would have had that right if the services at issue had been supplied in the territory of the former Member State.
(<span class="super">1</span>) OJ C 285, 8.11.2008.