Case C-101/24, Xyrality: Judgment of the Court (First Chamber) of 9 October 2025 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt Hamburg-Altona v XYRALITY GmbH (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – In-app purchases)
Date: 2025-10-09
Institutions: Court of Justice
Subjects: Germany, Ireland, VAT, provision of services, supplier, supply, tax collection, tax relief, taxpayer








C_202506285EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6285


1.12.2025






Judgment of the Court (First Chamber) of 9 October 2025 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt Hamburg-Altona v XYRALITY GmbH


(Case C-101/24,
                (1)
Xyrality)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 28 - Taking part in a supply of services - Articles 44 and 45 - Place of supply of services - Article 203 - VAT entered on an invoice - Electronically supplied services - App store - ‘In-app’ purchases)
(C/2025/6285)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Appellant in the appeal on a point of law: Finanzamt Hamburg-Altona

Respondent in the appeal on a point of law: XYRALITY GmbH

Operative part of the judgment







1.


Article 28 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,
must be interpreted as meaning that where a taxable person established in a Member State has, before 1 January 2015, supplied services electronically to non-taxable persons established in the territory of the European Union by means of a marketplace for applications made available by a taxable person established in another Member State, the application of that Article 28 cannot be precluded solely on the ground that the order confirmations provided, by the latter taxable person, to end customers specify the first taxable person as the supplier and state the rate of value added tax applicable in the Member State of establishment of that supplier.










2.


Directive 2006/112, as amended by Directive 2008/8,
must be interpreted as meaning that where a taxable person established in one Member State is deemed to have received and supplied services himself or herself under Article 28 of Directive 2006/112, as amended, the place of supply of services fictitiously provided to that taxable person by a taxable person established in another Member State must be determined in accordance with Article 44 of that directive, as amended.










3.


Article 203 of Directive 2006/112, as amended by Directive 2008/8,
must be interpreted as meaning that where a taxable person established in a Member State has provided electronically supplied services to non-taxable persons established in the territory of the European Union by means of a marketplace for applications made available by a taxable person established in another Member State, with the result that the latter taxable person is deemed to have received those services and to have supplied them to the end customers, the first taxable person cannot be considered liable for the value added tax (VAT) in his or her Member State of establishment under that Article 203 on the ground that, in the order confirmations sent to the end customers, that first taxable person was designated, with his or her consent, as the supplier and that the rate of VAT applicable in his or her Member State of establishment was stated.






(1)  OJ C, C/2024/3153.


ELI: http://data.europa.eu/eli/C/2025/6285/oj
ISSN 1977-091X (electronic edition)