CELEX: 62008CN0001
Language: en
Date: 2008-01-02 00:00:00
Title: Case C-1/08: Reference for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 2 January 2008 — Athesia Druck Srl v Ministero delle Finanze, Agenzia delle Entrate

8.3.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 64/28
            
         Reference for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 2 January 2008 — Athesia Druck Srl v Ministero delle Finanze, Agenzia delle Entrate
   (Case C-1/08)
   (2008/C 64/40)
   Language of the case: Italian
   Referring court
   Corte suprema di cassazione
   Parties to the main proceedings
   
      Applicant: Athesia Druck Srl
   
      Defendants: Ministero delle Finanze, Agenzia delle Entrate
   Question referred
   Where — for VAT purposes, and in accordance with Article 9(2)(e) of the Sixth Council Directive 77/388/EEC (1) 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 — is the place of supply in the case of an advertising service which is supplied by an entity established in the territory of a Member State of the European Community to a customer which is established outside the Community but has a tax representative in the territory of a Member State? And, in particular, is it (i) the location of the recipient of the advertising message, or (ii) the place of establishment of the company which is the non-Community company's tax representative for Italy, or (iii) the place of establishment of the non-Community company purchasing the advertising service, or (iv) the place of establishment of the non-Community company's client?
   
      (1)  OJ L 145, p. 1.