CELEX: 62019CA0459
Language: en
Date: 2021-03-17 00:00:00
Title: Case C-459/19: Judgment of the Court (Fifth Chamber) of 17 March 2021 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The Commissioners for Her Majesty’s Revenue & Customs v Wellcome Trust Ltd (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Value added tax (VAT) — Directive 2006/112/EC — Articles 43 and 44 — Place of supply of services to a taxable person acting as such — Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/7
            
         
      Judgment of the Court (Fifth Chamber) of 17 March 2021 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — The Commissioners for Her Majesty’s Revenue & Customs v Wellcome Trust Ltd
      (Case C-459/19) (1)
      
      (Reference for a preliminary ruling - Harmonisation of fiscal legislation - Value added tax (VAT) - Directive 2006/112/EC - Articles 43 and 44 - Place of supply of services to a taxable person acting as such - Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union)
      (2021/C 182/09)
      Language of the case: English
      
         Referring court
      
      Upper Tribunal (Tax and Chancery Chamber)
      
         Parties to the main proceedings
      
      
         Appellants: The Commissioners for Her Majesty’s Revenue & Customs
      
         Respondent: Wellcome Trust Ltd
      
         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, must be interpreted as meaning that, where a taxable person carrying on a non-economic activity in a business capacity acquires services for the purposes of that non-economic activity, those services must be regarded as being supplied to that taxable person ‘acting as such’, within the meaning of that article.
      
         (1)  OJ C 280, 19.8.2019.