# C_2014142EN.01002302.xml

| 12.5.2014 | EN | Official Journal of the European Union | C 142/23 |
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Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 March 2014 — SMK Kft. v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal

(Case C-97/14)

2014/C 142/32

Language of the case: Hungarian

Referring court

Gyulai Közigazgatási és Munkaügyi Bíróság

Parties to the main proceedings

Applicant: SMK Kft.

Defendants: Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal

Questions referred

| 1. | May Article 55 of the VAT Directive( 1 ) in force until 1 January 2010 be interpreted as referring only to those taxable persons receiving a supply of services who do not have, or are not required to have, an identification number for VAT purposes in the Member State of the place where the services are physically supplied? |
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| 2. | If the first question is answered in the affirmative, is Article 52 of the VAT Directive exclusively applicable for determination of the place of performance of the services? |
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| 3. | If the first question is answered in the negative, must Article 55 of the VAT Directive in force until 1 January 2010 be interpreted as meaning that, when the taxable person receiving the services covered by a contract has, or ought to have, an identification number for VAT purposes in more than one Member State, the decision of that recipient of the services exclusively determines the fiscal identification number under which it receives the supply of services (including cases in which the taxable person receiving the supply is deemed to be established in the Member State of the place of physical performance of the services, but also has an identification number for VAT purposes in another Member State)? |
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| 4. | If the answer to the third question should be that the right to decide of the recipient of the supply of services is limited, must Article 55 of the VAT Directive be interpreted as meaning that:
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until 31 December 2009, it may be considered that the supply of services was performed under the VAT identification number indicated by the recipient of that supply, if the latter also has the status of taxable person registered (established) in another Member State and the goods are sent or transported outside the Member State in which the supply has been physically performed? —
is determination of the place of performance of the services influenced by the fact that the recipient of the supply is a taxable person established in another Member State which delivers the finished goods, sending or transporting them outside the Member State where the services have been supplied to an intermediate purchaser, who in turn re-sells the goods in a third Member State of the Community without the recipient of the services covered by the contract transporting the goods back to its establishment? | — | until 31 December 2009, it may be considered that the supply of services was performed under the VAT identification number indicated by the recipient of that supply, if the latter also has the status of taxable person registered (established) in another Member State and the goods are sent or transported outside the Member State in which the supply has been physically performed? | — | is determination of the place of performance of the services influenced by the fact that the recipient of the supply is a taxable person established in another Member State which delivers the finished goods, sending or transporting them outside the Member State where the services have been supplied to an intermediate purchaser, who in turn re-sells the goods in a third Member State of the Community without the recipient of the services covered by the contract transporting the goods back to its establishment? |
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| — | until 31 December 2009, it may be considered that the supply of services was performed under the VAT identification number indicated by the recipient of that supply, if the latter also has the status of taxable person registered (established) in another Member State and the goods are sent or transported outside the Member State in which the supply has been physically performed? | | | | |
| — | is determination of the place of performance of the services influenced by the fact that the recipient of the supply is a taxable person established in another Member State which delivers the finished goods, sending or transporting them outside the Member State where the services have been supplied to an intermediate purchaser, who in turn re-sells the goods in a third Member State of the Community without the recipient of the services covered by the contract transporting the goods back to its establishment? | | | | |

| 5. | If the recipient of the supply of services does not have an unlimited right to decide, do the following factors influence the applicability of Article 55 of the VAT Directive, in force until 1 January 2010:
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the circumstances in which the recipient of certain works carried out on goods acquires the appropriate raw materials and places them at the disposal of the person carrying them out; —
the Member State from which and the fiscal identification number under which the taxable person receiving the services effects delivery of the finished goods resulting from such works; —
the fact that — as occurs in the main proceedings — the finished goods resulting from such works are the subject of various deliveries as part of a chain of operations, still within the country in which the works are carried out, and that they are transported directly from that country to the final purchaser? | — | the circumstances in which the recipient of certain works carried out on goods acquires the appropriate raw materials and places them at the disposal of the person carrying them out; | — | the Member State from which and the fiscal identification number under which the taxable person receiving the services effects delivery of the finished goods resulting from such works; | — | the fact that — as occurs in the main proceedings — the finished goods resulting from such works are the subject of various deliveries as part of a chain of operations, still within the country in which the works are carried out, and that they are transported directly from that country to the final purchaser? |
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| — | the circumstances in which the recipient of certain works carried out on goods acquires the appropriate raw materials and places them at the disposal of the person carrying them out; | | | | | | |
| — | the Member State from which and the fiscal identification number under which the taxable person receiving the services effects delivery of the finished goods resulting from such works; | | | | | | |
| — | the fact that — as occurs in the main proceedings — the finished goods resulting from such works are the subject of various deliveries as part of a chain of operations, still within the country in which the works are carried out, and that they are transported directly from that country to the final purchaser? | | | | | | |

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( 1 )  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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