C 165/20
EN
Official Journal of the European Union
19.4.2022
Parties to the main proceedings Applicant: Suzlon Wind Energy Portugal — Energia Eólica Unipessoal, Lda Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that transactions forming part of a contractual framework which identifies a supplier of services, the purchaser of those services and the nature of the services in question, duly accounted for by the taxable person, bearing a heading confirming the nature of the services and having given rise to remuneration received by the supplier constituting the actual value of those services in the form of debit notes, form a supply of services for consideration within the meaning of that provision, notwithstanding, first, any absence of profit for the taxable person and, second, the existence of a guarantee relating to the goods in respect of which those services were provided.
(1)
OJ C 44, 8.2.2021.
Judgment of the Court (Seventh Chamber) of 24 February 2022 (requests for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Pharmacie populaire — La Sauvegarde SCRL v État belge (C-52/21), Pharma Santé — Réseau Solidaris SCRL v État belge (C-53/21) (Joined Cases C-52/21 and C-53/21) (1) (References for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax legislation — Corporation tax — Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State — No such obligation regarding purely domestic supplies of services — Justification — Effectiveness of fiscal supervision — Proportionality) (2022/C 165/23) Language of the case: French Referring court Cour d’appel de Liège
Parties to the main proceedings Applicants: Pharmacie populaire — La Sauvegarde SCRL (C-52/21), Pharma Santé — Réseau Solidaris SCRL (C-53/21), Defendant: État belge (C-52/21 and C-53/21)
Operative part of the judgment Article 56 TFEU must be interpreted as precluding legislation of a Member State which requires that any company established on the territory of that Member State submit statements to the tax authorities concerning payments for services purchased from suppliers established in another Member State in which the latter are subject to legislation on the accounting system of undertakings and under the obligation to issue invoices in accordance with legislation on value added tax, failing which a corporation tax levy of 50 % or 100 % of the value of those services is to be made, whereas, in accordance with an administrative practice, the former Member State imposes no equivalent obligation where those services are provided by suppliers established on its territory.
(1)
OJ C 128, 12.4.2021.