CELEX: 62012CA0605
Language: en
Date: 2014-10-16 00:00:00
Title: Case C-605/12: Judgment of the Court (Third Chamber) of 16 October 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 44 — Concept of ‘fixed establishment’ of the recipient of a supply of services — Place where services are deemed to be supplied to taxable persons — Intra-Community transaction)

22.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 462/2
            
         Judgment of the Court (Third Chamber) of 16 October 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku
   (Case C-605/12) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 44 - Concept of ‘fixed establishment’ of the recipient of a supply of services - Place where services are deemed to be supplied to taxable persons - Intra-Community transaction))
   (2014/C 462/03)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Welmory sp. z o.o.
   
      Defendant: Dyrektor Izby Skarbowej w Gdańsku
   
      Operative part of the judgment
   
   A first taxable person who has established his business in one Member State, and receives services supplied by a second taxable person established in another Member State, must be regarded as having a ‘fixed establishment’ within the meaning of Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, in that other Member State, for the purpose of determining the place of taxation of those services, if that establishment is characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive the services supplied to it and use them for its business, which is for the referring court to ascertain.
   
      (1)  OJ C 79, 16.3.2013.