ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf: ECJ 26 Jan 2012

ECJ VAT – Sixth Directive – Articles 9, 17 and 18 – Determination of the place where services are supplied – Concept of ‘supply of staff’ – Self-employed persons – Need to ensure that a provision of services is assessed identically in relation to the provider and in relation to the recipient

Citations:

[2012] EUECJ C-218/10

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf ECJ 28-Jun-2011
ECJ Sixth VAT Directive – Interpretation of Article 9(2)(e) – Supply of staff – Supply of drivers not in the employ of the supplier – Place where the services are supplied – Refund. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 March 2022; Ref: scu.581919