CELEX: 62007CA0291
Language: en
Date: 2008-11-06 00:00:00
Title: Case C-291/07: Judgment of the Court (First Chamber) of 6 November 2008 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (VAT — Place of taxable transactions — Place of supply for tax purposes — Service supplier established in a Member State other than that in which the customer is established — Status of taxable person — Services supplied to a national foundation carrying out both economic and non-economic activities)

20.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 327/4
            
         Judgment of the Court (First Chamber) of 6 November 2008 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket
   (Case C-291/07) (1)
   
   (VAT - Place of taxable transactions - Place of supply for tax purposes - Service supplier established in a Member State other than that in which the customer is established - Status of taxable person - Services supplied to a national foundation carrying out both economic and non-economic activities)
   (2008/C 327/06)
   Language of the case: Swedish
   Referring court
   Regeringsrätten
   Parties to the main proceedings
   
      Applicant: Kollektivavtalsstiftelsen TRR Trygghetsrådet
   
      Defendant: Skatteverket
   Re:
   Reference for a preliminary ruling — Regeringsrätten — Interpretation of Articles 9(2)(e) and 21(1)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and of Articles 56(1)(c) and 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National foundation which carries out both economic and other activities, using consultancy services supplied by a supplier established in another Member State in the context of its activities which do not fall within the scope of application of the Directive
   Operative part of the judgment
   Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 1999/59/EC of 17 June 1999, and Article 56(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 where the customer for consultancy services supplied by a taxable person established in another Member State carries out both an economic activity and an activity which falls outside the scope of those directives, that customer is to be regarded as a taxable person even where the supply is used solely for the purposes of the latter activity.
   
      (1)  OJ C 183, 4.8.2007.