Opinion of the Advocate General — ECLI:EU:C:2002:767
Date: 2002-12-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Luxembourg

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Supply of services — Determination of relevant place for tax 
purposes — Advertising services — Scope of the second indent of Article 9(2)(e) of the 
I - 5617 
SUMMARY — CASE C-438/01 
Sixth Directive — Services provided indirectly to an advertiser and invoiced to a third 
party who in turn invoices them to that advertiser — Included — Determination of the 
place where services are supplied to an intermediate customer — Advertiser not liable to 
tax — Not relevant 
(Council Directive 77/388, Art. 9(2)(e), second indent) 
The second indent of Article 9(2)(e) of 
Sixth Directive 77/388 on the harmon­
isation of the laws of the Member States 
relating to turnover taxes, on the place of 
taxation for advertising services, must be 
interpreted as meaning that it applies to 
advertising services supplied indirectly to 
the advertiser and invoiced to an inter­
mediate customer who in turn invoices 
them to the advertiser. The fact that the 
advertiser does not produce goods or 
services in the price of which the cost of 
the advertising services may be included is 
not relevant for the purpose of determining 
the place where the services are supplied to 
the intermediate customer. 
(see para. 29, operative part) 
I -5618