CELEX: 62017CA0548
Language: en
Date: 2018-11-29 00:00:00
Title: Case C-548/17: Judgment of the Court (Sixth Chamber) of 29 November 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Goslar v baumgarten sports & more GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Taxation of professional football player agencies — Payment by instalments and subject to a condition — Chargeable event, chargeability and collection of the tax)

28.1.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 35/7
            
         
      Judgment of the Court (Sixth Chamber) of 29 November 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Goslar v baumgarten sports & more GmbH
      (Case C-548/17) (1)
      
      ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Taxation of professional football player agencies - Payment by instalments and subject to a condition - Chargeable event, chargeability and collection of the tax))
      (2019/C 35/09)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Finanzamt Goslar
      
         Defendant: baumgarten sports & more GmbH
      
         Operative part of the judgment
      
      Article 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 64(1) thereof, must be interpreted as precluding the chargeable event and chargeability of a tax on the supply of agency services for professional football players by an agent, such as that at issue in the main proceedings, paid in conditional instalments over several years further to the placement, from being regarded as occurring or taking effect when the player is placed.
      
         (1)  OJ C 437, 18.12.2017.