CELEX: 62021CA0052
Language: en
Date: 2022-02-24 00:00:00
Title: Joined Cases C-52/21 and C-53/21: Judgment of the Court (Seventh Chamber) of 24 February 2022 (requests for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Pharmacie populaire — La Sauvegarde SCRL v État belge (C-52/21), Pharma Santé — Réseau Solidaris SCRL v État belge (C-53/21) (References for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax legislation — Corporation tax — Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State — No such obligation regarding purely domestic supplies of services — Justification — Effectiveness of fiscal supervision — Proportionality)

19.4.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 165/20
            
         
      Judgment of the Court (Seventh Chamber) of 24 February 2022 (requests for a preliminary ruling from the Cour d’appel de Liège — Belgium) — Pharmacie populaire — La Sauvegarde SCRL v État belge (C-52/21), Pharma Santé — Réseau Solidaris SCRL v État belge (C-53/21)
      (Joined Cases C-52/21 and C-53/21) (1)
      
      (References for a preliminary ruling - Freedom to provide services - Article 56 TFEU - Restrictions - Tax legislation - Corporation tax - Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State - No such obligation regarding purely domestic supplies of services - Justification - Effectiveness of fiscal supervision - Proportionality)
      (2022/C 165/23)
      Language of the case: French
      
         Referring court
      
      Cour d’appel de Liège
      
         Parties to the main proceedings
      
      
         Applicants: Pharmacie populaire — La Sauvegarde SCRL (C-52/21), Pharma Santé — Réseau Solidaris SCRL (C-53/21),
      
         Defendant: État belge (C-52/21 and C-53/21)
      
         Operative part of the judgment
      
      Article 56 TFEU must be interpreted as precluding legislation of a Member State which requires that any company established on the territory of that Member State submit statements to the tax authorities concerning payments for services purchased from suppliers established in another Member State in which the latter are subject to legislation on the accounting system of undertakings and under the obligation to issue invoices in accordance with legislation on value added tax, failing which a corporation tax levy of 50 % or 100 % of the value of those services is to be made, whereas, in accordance with an administrative practice, the former Member State imposes no equivalent obligation where those services are provided by suppliers established on its territory.
      
         (1)  OJ C 128, 12.4.2021.