Case C-232/22, Cabot Plastics Belgium: Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Cabot Plastics Belgium SA v État belge (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Place of supply of services — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Provision of services — Point of reference for tax purposes — Concept of ‘fixed establishment’ — Suitable structure in terms of human and technical resources — Ability to receive and use the services for the fixed establishment’s own needs — Provision of tolling services and ancillary services — Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State — Legally independent companies)
Date: 2023-06-29
Institutions: Court of Justice
Subjects: EU Member State, VAT, establishment, provision of services, tax law, taxpayer, third country








C_2023286EN.01001002.xml










14.8.2023   


EN


Official Journal of the European Union


C 286/10






Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Cabot Plastics Belgium SA v État belge
(Case C-232/22, (1) Cabot Plastics Belgium)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 44 - Place of supply of services - Implementing Regulation (EU) No 282/2011 - Article 11(1) - Provision of services - Point of reference for tax purposes - Concept of ‘fixed establishment’ - Suitable structure in terms of human and technical resources - Ability to receive and use the services for the fixed establishment’s own needs - Provision of tolling services and ancillary services - Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State - Legally independent companies)
(2023/C 286/11)
Language of the case: French

Referring court

Cour d’appel de Liège

Parties to the main proceedings


Applicant: Cabot Plastics Belgium SA

Defendant: État belge

Operative part of the judgment

Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, and Article 11 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112,
must be interpreted as meaning that a taxable person receiving services, whose business is established outside the European Union, does not have a fixed establishment in the Member State in which the provider of the services concerned — which is legally independent from that recipient — is established, where that recipient does not have a suitable structure in terms of human and technical resources capable of constituting that fixed establishment, even where the taxable person providing the services provides to that taxable person receiving services, pursuant to an exclusive contractual undertaking, tolling services and a series of ancillary or additional services, contributing to the business of that taxable person receiving services in that Member State.


(1)  OJ C 276, 18.7.2022.