H&I 2023/17
Climate Corporation Emissions Trading. Transfer of greenhouse gas emission allowances. Place of supply of service. Court of Justice
CJ 27-10-2022, C-641/21 (Uitspraak), m.nt. Christina Pollak (Climate Corporation Emissions Trading)
- Instantie
Court of Justice of the European Union
- Datum
27 oktober 2022
- Zaaknummer
C-641/21
- Noot
Christina Pollak
- Roepnaam
Climate Corporation Emissions Trading
- JCDI
JCDI:ADS687319:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Levering van goederen en diensten
Europees belastingrecht / Belastingen EU
Omzetbelasting / Plaats van levering en dienst
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 27‑10‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 20‑10‑2021
- Wetingang
Council directive 2006/112/EC Article 44
Essentie
Judgment of the Court of Justice in the case Climate Corporation Emissions Trading. Council Directive 2006/112/EC must be interpreted as precluding, in the case of a supply of services by a taxable person established in one Member State to a taxable person established in another Member State, the authorities of the former Member State from taking the view that the place of that supply is nonetheless deemed to be located in the former Member State where the supplier knew, or should have known, that he or she was, by that supply, participating in VAT evasion committed by the recipient ... Verder lezen? Log in om dit document te bekijken.