CELEX: 62019CA0931
Language: en
Date: 2021-06-03 00:00:00
Title: Case C-931/19: Judgment of the Court (Tenth Chamber) of 3 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Titanium Ltd v Finanzamt Österreich, formerly Finanzamt Wien (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 43 and 45 — Directive 2006/112/EC, as amended by Directive 2008/8/EC — Articles 44, 45 and 47 — Provision of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Letting a property in a Member State — Owner of a property with its registered office on the island of Jersey)

19.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 289/11
            
         
      Judgment of the Court (Tenth Chamber) of 3 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Titanium Ltd v Finanzamt Österreich, formerly Finanzamt Wien
      (Case C-931/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Articles 43 and 45 - Directive 2006/112/EC, as amended by Directive 2008/8/EC - Articles 44, 45 and 47 - Provision of services - Point of reference for tax purposes - Concept of a ‘fixed establishment’ - Letting a property in a Member State - Owner of a property with its registered office on the island of Jersey)
      (2021/C 289/15)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzgericht
      
         Parties to the main proceedings
      
      
         Applicant: Titanium Ltd
      
         Defendant: Finanzamt Österreich, formerly Finanzamt Wien
      
         Operative part of the judgment
      
      A property which is let in a Member State, in the circumstance where the owner of that property does not have his or her own staff to perform services relating to the letting does not constitute a fixed establishment within the meaning of Article 43 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and of Articles 44 and 45 of Directive 2006/112, as amended by Council Directive 2008/8/EC of 12 February 2008.
      
         (1)  OJ C 87, 16.3.2020.