CELEX: 62012CA0155
Language: en
Date: 2013-06-27 00:00:00
Title: Case C-155/12: Judgment of the Court (First Chamber) of 27 June 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o. (VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of ‘supply of services connected with immovable property’ — Complex cross-border service relating to the storage of goods)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/30
            
         Judgment of the Court (First Chamber) of 27 June 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o.
   (Case C-155/12) (1)
   
   (VAT - Directive 2006/112/EC - Articles 44 and 47 - Place where taxable transactions are deemed to be carried out - Place of supply for tax purposes - Concept of ‘supply of services connected with immovable property’ - Complex cross-border service relating to the storage of goods)
   2013/C 225/50
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: RR Donnelley Global Turnkey Solutions Poland sp. z o.o.
   
      Re:
   
   Request for a preliminary ruling — Naczelny Sąd Administracyjny (Poland) — Interpretation of Articles 44 and 47 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended — Determination of the relevant place for tax purposes — Concept of the supply of services connected with immovable property — Complex cross-border service involving the storage of goods provided to contractual customers established in other Member States or in non-member countries and comprising the admission of goods to warehouses situated in Poland, their shelving, storage, loading and unloading, repackaging and return to the customer
   
      Operative part of the judgment
   
   Article 47 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, must be interpreted as meaning that the supply of a complex storage service, comprising admission of goods to a warehouse, placing them on the appropriate storage shelves, storing them, packaging them, issuing them, unloading and loading them, comes within the scope of that article only if the storage constitutes the principal service of a single transaction and only if the recipients of that service are given a right to use all or part of expressly specific immovable property.
   
      (1)  OJ C 184, 23.6.2012.