CELEX: 62011CN0319
Language: en
Date: 2011-06-27 00:00:00
Title: Case C-319/11: Reference for a preliminary ruling from the Förvaltningsrätten i Falun (Sweden) lodged on 27 June 2011 — Widex A/S v Skatteverket

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/29
            
         Reference for a preliminary ruling from the Förvaltningsrätten i Falun (Sweden) lodged on 27 June 2011 — Widex A/S v Skatteverket
   (Case C-319/11)
   2011/C 269/55
   Language of the case: Swedish
   
      Referring court
   
   Förvaltningsrätten i Falun
   
      Parties to the main proceedings
   
   
      Applicant: Widex A/S
   
      Defendant: Skatteverket
   
      Questions referred
   
   
               1.
            
            
               How is the expression ‘fixed establishment from which business transactions are effected’ to be interpreted in an assessment on the basis of the relevant provisions of European Union law? (1)
               
            
         
               2.
            
            
               Is a taxable person who has the seat of his economic activity in another Member State and whose activity consists inter alia of the manufacture and sale of hearing aids to be regarded, by virtue of carrying out research in audiology from a research division in Sweden, as having had a fixed establishment in Sweden from which business transactions have been effected where that person has acquired goods and services that were received and used at the research division in question in Sweden?
            
         
      (1)  Articles 170 and 171 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), Articles 1 and 2 of Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes –Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11).