CELEX: 62018CA0547
Language: en
Date: 2020-05-07 00:00:00
Title: Case C-547/18: Judgment of the Court (Fifth Chamber) of 7 May 2020 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Dong Yang Electronics sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State)

20.7.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 240/3
            
         
      Judgment of the Court (Fifth Chamber) of 7 May 2020 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Dong Yang Electronics sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
      (Case C-547/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 44 - Implementing Regulation (EU) No 282/2011 - Article 11(1) - Supply of services - Point of reference for tax purposes - Concept of a ‘fixed establishment’ - Taxable person for VAT purposes - Subsidiary of a company of a non-Member State located in a Member State)
      (2020/C 240/04)
      Language of the case: Polish
      
         Referring court
      
      Wojewódzki Sąd Administracyjny we Wrocławiu
      
         Parties to the main proceedings
      
      
         Applicant: Dong Yang Electronics sp. z o.o.
      
         Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
      
         Operative part of the judgment
      
      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, and Article 11(1) and Article 22(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112, must be interpreted as meaning that the existence, in the territory of a Member State, of a fixed establishment of a company established in a non-Member State may not be inferred by a supplier of services from the mere fact that that company has a subsidiary there, and that supplier is not required to inquire, for the purposes of such an assessment, into contractual relationships between the two entities.
      
         (1)  OJ C 44, 4.2.2019.