Official Journal of the European Union

C 225/30

(Case C-155/12) (<span class="super">1</span>)

(VAT - Directive 2006/112/EC - Articles 44 and 47 - Place where taxable transactions are deemed to be carried out - Place of supply for tax purposes - Concept of ‘supply of services connected with immovable property’ - Complex cross-border service relating to the storage of goods)

2013/C 225/50

Language of the case: Polish

Referring court

Parties to the main proceedings

Applicant: Minister Finansów

Defendant: RR Donnelley Global Turnkey Solutions Poland sp. z o.o.

Re:

Request for a preliminary ruling — Naczelny Sąd Administracyjny (Poland) — Interpretation of Articles 44 and 47 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended — Determination of the relevant place for tax purposes — Concept of the supply of services connected with immovable property — Complex cross-border service involving the storage of goods provided to contractual customers established in other Member States or in non-member countries and comprising the admission of goods to warehouses situated in Poland, their shelving, storage, loading and unloading, repackaging and return to the customer

Operative part of the judgment

Article 47 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 the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, comes within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.

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Language of the case: Polish.

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