CELEX: C2005/106/38
Language: en
Date: 2005-04-30 00:00:00
Title: Case C-111/05: Reference for a preliminary ruling from the Regeringsrätten by order of that court of 24 February 2005 in Aktiebolaget NN v Skatteverket

30.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 106/19
            
         Reference for a preliminary ruling from the Regeringsrätten by order of that court of 24 February 2005 in Aktiebolaget NN v Skatteverket
   (Case C-111/05)
   (2005/C 106/38)
   Language of the case: Swedish
   Reference has been made to the Court of Justice of the European Communities by order of the Regeringsrätten (Sweden) of 24 February 2005, received at the Court Registry on 4 March 2005, for a preliminary ruling in the proceedings between Aktiebolaget NN and Skatteverket on the following question:
   
               1.
            
            
               Is a taxable transaction for the supply and installation of a cable, which is run between the territories of two Member States and also outside Community territory and to which the clearly greater part of the total cost is attributable, to be considered a supply of goods for the purposes of the provisions of the directive (1) regarding the place of taxable transactions?
            
         
               2.
            
            
               If such a transaction is instead to be considered the supply of a service, is that service to be regarded as having such a connection with immovable property that the place of the service is to be determined in accordance with Article 9(2)(a)?
            
         
               3.
            
            
               If the answer to either the first or second question is in the affirmative, is Article 8(1)(a), or alternatively Article 9(2)(a), to be interpreted as meaning that the transaction is to be split on the basis of the territorial positioning of the cable?
            
         
               4.
            
            
               If the answer to the third question is in the affirmative, are Article 8(1)(a), or alternatively Article 9(2)(a), and Articles 2(1) and 3(1) to be understood as meaning that value added tax is not payable on that part of the supply of goods or services relating to the area outside the territory of the Community?
            
         
      (1)  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 (OJ L 145, 13.6.1977, p. 1).