62019CO0108_INF
Order of the Court (Tenth Chamber) of 14 January 2021 – Krakvet
(Case C‑108/19) (
1
)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 33 – Determination of the place where taxable transactions are carried out – Supply of goods with transport – Supply of goods dispatched or transported by or on behalf of the supplier – Sale through a website – Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier)
Harmonisation of fiscal legislation – Common system of value added tax – Supply of goods – Place of taxable transactions – Supply of goods with transport – Transport contract concluded between the customer and the carrier – Supplier recommending a carrier but giving the customer the freedom to choose – Transport or dispatch by or on behalf of the supplier – Meaning – Goods transported or dispatched by a supplier who plays a dominant role in the essential stages of the supply – Included
(Council Directive 2006/112, Art. 33)
(see para. 48, operative part)
Operative part
Article 33 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, as regards goods sold through a website by a supplier established in a Member State to buyers located in another Member State, when, for the purpose of transporting those goods, those buyers, in accordance with the dispatching options offered by the supplier, choose a company suggested by that website with which they conclude a contract separate from the one which binds them to that supplier for the purchase of those goods, the latter must be regarded as transported ‘by or on behalf of the supplier’, within the meaning of Article 33 of that directive, where the role of that supplier is dominant in terms of initiating and organising the essential stages of the transport of those goods, which it is for the referring court to ascertain, taking account of all the relevant circumstances of the dispute in the main proceedings.
(
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)	OJ C 172, 20.5.2019.