ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax -Directive 2006/112/EC – Articles 52(c) and 55 – Determination of the place of supply of services – Recipient of the service identified for value added tax purposes in several Member States – Dispatch or transport out of the Member State in which the service has been physically carried out
Caoimh, P
C-97/14, [2015] EUECJ C-97/14, ECLI:EU:C:2015:290
Bailii
European
VAT
Updated: 30 December 2021; Ref: scu.546226