CELEX: C2006/131/24
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-210/04: Judgment of the Court (Second Chamber) of  23 March 2006  (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy)) — Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v FCE Bank plc (Sixth VAT Directive — Articles 2 and 9 — Fixed establishment — Non-resident company — Legal relationship — Cost-sharing agreement — OECD Convention on double taxation — Meaning of  taxable person  — Supply of services effected for consideration — Administrative practice)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/14
            
         Judgment of the Court (Second Chamber) of 23 March 2006 (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy)) — Ministero dell'Economia e delle Finanze, Agenzia delle Entrate v FCE Bank plc
   (Case C-210/04) (1)
   
   (Sixth VAT Directive - Articles 2 and 9 - Fixed establishment - Non-resident company - Legal relationship - Cost-sharing agreement - OECD Convention on double taxation - Meaning of ‘taxable person’ - Supply of services effected for consideration - Administrative practice)
   (2006/C 131/24)
   Language of the case: Italian
   Referring court
   Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicant: Ministero dell'Economia e delle Finanze, Agenzia delle Entrate
   
      Defendant: FCE Bank plc
   Re:
   Reference for a preliminary ruling — Corte Suprema di Cassazione — Interpretation of Articles 2(1) and 9(1) of the Sixth VAT 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 (OJ 1977 L 145, p. 1) — Subsidiary, organised as a producer unit of a company established in another Member State — Whether the branch can be considered an independent person and the ‘arm's length’ standard laid down in the OECD model Convention on double taxation can be applied
   Operative part of the judgment
   Articles 2(1) and 9(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 meaning that a fixed establishment, which is not a legal entity distinct from the company of which it forms part, established in another Member State and to which the company supplies services, should not be treated as a taxable person by reason of the costs imputed to it in respect of those supplies.
   
      (1)  OJ C 190, 24.07.2004.