CELEX: 62019CA0094
Language: en
Date: 2020-03-11 00:00:00
Title: Case C-94/19: Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Articles 2 and 6 — Scope — Taxable transactions — Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred)

29.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 215/18
            
         
      Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — San Domenico Vetraria SpA v Agenzia delle Entrate
      (Case C-94/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Council Directive 77/388/EEC - Articles 2 and 6 - Scope - Taxable transactions - Services supplied for consideration - Secondment of staff by a parent company to its subsidiary - Reimbursement by the subsidiary limited to the costs incurred)
      (2020/C 215/21)
      Language of the case: Italian
      
         Referring court
      
      Corte suprema di cassazione
      
         Parties to the main proceedings
      
      
         Applicant: San Domenico Vetraria SpA
      
         Defendant: Agenzia delle Entrate
      
         Supported by: Ministero dell’Economia e delle Finanze
      
         Operative part of the judgment
      
      Article 2, point 1, 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 must be interpreted as precluding national legislation under which the lending or secondment of staff of a parent company to its subsidiary, carried out in return for only the reimbursement of the related costs, is irrelevant for the purposes of VAT, provided that the amounts paid by the subsidiary to the parent company, on the one hand, and that lending or secondment, on the other, are interdependent.
      
         (1)  OJ C 182, 27.5.2019.