Judgment — ECLI:EU:C:2006:196
Date: 2006-03-23
Language of the case: Italian
Court formation: Second Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: Other categories of taxable persons
Procedure: Reference for a preliminary ruling
Origin: Italy

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable persons (Council Directive 77/388, Arts 2(1), and 9(1)) Articles 2(1) and 9(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes must be interpreted as meaning that a fixed establishment, which is not a legal entity distinct from the company of which it forms part, established in another Member State and to which the company supplies services, should not be treated as a taxable person by reason of the costs imputed to it in respect of those supplies. (see para. 41, operative part)