Banque Bruxelles Lambert SA (BBL) v Belgian State: ECJ 21 Oct 2004

Reference for a preliminary ruling: Tribunal de premiere instance de Bruxelles – Belgium. Sixth VAT Directive – Articles 4 and 9(2)(e) – Concept of taxable person – Place where services are supplied – SICAV.

Citations:

C-8/03, [2004] EUECJ C-8/03

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 02 June 2022; Ref: scu.219028