CELEX: 62009CA0530
Language: en
Date: 2011-10-27 00:00:00
Title: Case C-530/09: Judgment of the Court (First Chamber) of 27 October 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland)) — Inter-Mark Group Sp. z o.o., Sp. komandytowa w. Poznaniu v Minister Finansów (VAT — Directive 2006/112/EC — Articles 52(a) and 56(1)(b) and (g) — Place of taxable transactions — Place of supply for tax purposes — Design, hiring out and assembly of fair stands)

17.12.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 370/11
            
         Judgment of the Court (First Chamber) of 27 October 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Poznaniu (Republic of Poland)) — Inter-Mark Group Sp. z o.o., Sp. komandytowa w. Poznaniu v Minister Finansów
   (Case C-530/09) (1)
   
   (VAT - Directive 2006/112/EC - Articles 52(a) and 56(1)(b) and (g) - Place of taxable transactions - Place of supply for tax purposes - Design, hiring out and assembly of fair stands)
   2011/C 370/15
   Language of the case: Polish
   
      Referring court
   
   Wojewódzki Sąd Administracyjny w Poznaniu
   
      Parties to the main proceedings
   
   
      Applicant: Inter-Mark Group Sp. z o.o., Sp. komandytowa
   
      Defendant: Minister Finansów
   
      Re:
   
   Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny — Interpretation of Articles 52(a) and 56(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Determination of the place of taxation — Classification of a given business activity as a service ancillary to cultural, artistic, sporting, scientific, educational, entertainment or similar activities or as an advertising service — Hiring out of fair stands to exhibitors
   
      Operative part of the judgment
   
   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a supply of services consisting of the design, temporary provision and, where necessary, the transportation and assembly of a fair or exhibition stand for clients presenting their goods or services at fairs and exhibitions is liable to come within the scope of:
   
               —
            
            
               Article 56(1)(b) of that directive, in the case where that stand is designed or used for purposes of advertising;
            
         
               —
            
            
               Article 52(a) of that directive, in the case where that stand is designed and provided for a specific fair or exhibition on a cultural, artistic, sporting, scientific, educational, entertainment or similar theme, or where that stand corresponds to a model in respect of which the organiser of a specific fair or exhibition has prescribed the form, size, material composition or visual appearance;
            
         
               —
            
            
               Article 56(1)(g) of that directive, in the case where the temporary provision, for payment, of the constituent material elements of that stand constitutes a determining element of that supply.
            
         
      (1)  OJ C 63, 13.3.2010.