Opinion of the Advocate General — ECLI:EU:C:2000:704
Date: 2000-12-14
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
valtie added tax — Supply of services — Determination of relevant place for tax 
purposes — Advertising services — Definition — Services provided indirectly to an 
advertiser and invoiced to a third party who in turn invoices them to that advertiser — 
Included 
(Council Directive 77/388, Art. 9(2)(e), second indent) 
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SUMMARY — CASE C-108/00 
The second indent of Article 9(2)(e) of the 
Sixth Directive 77/388 on the harmonisa­
tion of the laws of the Member States 
relating to turnover taxes, concerning the 
place where advertising services are sup­
plied for tax purposes, must be interpreted 
as applying not only to advertising services 
supplied directly and invoiced by the sup­
plier to a taxable advertiser but also to 
services supplied indirectly to the advertiser 
and invoiced to a third party who in turn 
invoices them to the advertiser. 
(see para. 22 and operative part) 
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