Opinion of the Advocate General — ECLI:EU:C:2002:570
Date: 2002-10-10
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Austria

SUMMARY — CASE C-155/01 
Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Taxable transactions — Liability to tax on services supplied in other 
Member States in circumstances where entitlement to deduction is excluded if services are 
supplied within the territory of the country — Not permissible 
(Council Directive 77/388) 
The provisions of the Sixth Directive 
77/388 on the harmonisation of the laws 
of the Member States relating to turnover 
taxes preclude a measure of a Member 
State which provides that payment for 
services supplied in other Member States 
to a person in the first Member State is 
subject to VAT whereas, had the services in 
question been supplied within the territory 
of the country, the person to whom they 
were supplied would not have been entitled 
to deduction of input tax. 
(see para. 68, operative part) 
I - 8786