# C_2012073EN.01000201.xml

| 10.3.2012 | EN | Official Journal of the European Union | C 73/2 |
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10.3.2012

EN

Official Journal of the European Union

C 73/2

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Judgment of the Court (First Chamber) of 26 January 2012 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf

(Case C-218/10) (1)

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(VAT - Sixth Directive - Articles 9, 17 and 18 - Determination of the place where services are supplied - Concept of ‘supply of staff’ - Self-employed persons - Need to ensure that a provision of services is assessed identically in relation to the provider and in relation to the recipient)

2012/C 73/02

Language of the case: German

Referring court

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Parties to the main proceedings

Applicant: ADV Allround Vermittlungs AG, in liquidation

Applicant:

Defendant: Finanzamt Hamburg-Bergedorf

Defendant:

Re:

Re:

Reference for a preliminary ruling — Finanzamt Hamburg — Interpretation of the sixth indent of Article 9(2)(e) and Articles 17(1), 17(2)(a), 17(3)(a) and 18(1)(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 (OJ 1977 L 145, p. 1) — Determination of the place where a service, consisting of the provision to the recipient of the service of self-employed persons not in the employ of the provider, is deemed to be supplied for tax purposes — Concept of ‘staff’ — Need to ensure an identical assessment of whether a transaction is liable to VAT in relation to the service provider, on the one hand, and to the recipient of that service, on the other

Operative part of the judgment

Operative part of the judgment

| 1. | The sixth indent of Article 9(2)(e) 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 must be interpreted as meaning that the ‘supply of staff’ referred to in that provision also includes the supply of self-employed persons not in the employ of the trader providing the service. |
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1.

The sixth indent of Article 9(2)(e) 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 must be interpreted as meaning that the ‘supply of staff’ referred to in that provision also includes the supply of self-employed persons not in the employ of the trader providing the service.

| 2. | Articles 17(1), 17(2)(a), 17(3)(a) and 18(1)(a) of Sixth Directive 77/388 must be interpreted as not requiring the Member States to amend their domestic procedural rules in such a way as to ensure that the taxability and liability to value added tax of a service are assessed in a consistent way in relation to the provider and in relation to the recipient of that service, even though they fall within the jurisdiction of different tax authorities. However, those provisions require the Member States to adopt the measures that are necessary to ensure that value added tax is collected accurately and that the principle of fiscal neutrality is respected. |
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2.

Articles 17(1), 17(2)(a), 17(3)(a) and 18(1)(a) of Sixth Directive 77/388 must be interpreted as not requiring the Member States to amend their domestic procedural rules in such a way as to ensure that the taxability and liability to value added tax of a service are assessed in a consistent way in relation to the provider and in relation to the recipient of that service, even though they fall within the jurisdiction of different tax authorities. However, those provisions require the Member States to adopt the measures that are necessary to ensure that value added tax is collected accurately and that the principle of fiscal neutrality is respected.

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(1)  OJ C 221, 14.8.2010.

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