Documents
Europa English Court of Justice of the European Union CJEU
21.05.2024
Application (OJ)
Finanzamt Hamburg-Altona
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 7 February 2024 – Finanzamt Hamburg-Altona v XYRALITY Gmb H(Case C-101/24, Finanzamt Hamburg-Altona)Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Appellant in the appeal on a point of law: Finanzamt Hamburg-Altona Respondent in the appeal on a point of law: XYRALITY Gmb HQuestions referred Under circumstances such as those in the main proceedings, in which a German taxa...
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 7 February 2024 – Finanzamt Hamburg-Altona v XYRALITY Gmb H(Case C-101/24, Finanzamt Hamburg-Altona)Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Appellant in the appeal on a point of law: Finanzamt Hamburg-Altona Respondent in the appeal on a point of law: XYRALITY Gmb HQuestions referred Under circumstances such as those in the main proceedings, in which a German taxable person (developer) supplied, before 1 January 2015, a service by electronic means to non-taxable persons (end customers) established within the territory of the European Union, via a marketplace for applications operated by an Irish taxable person, is Article 28 of Council Directive 2006/112/EC 1 of 28 November 2006 on the common system of value added tax to be applied, with the result that the Irish taxable person is treated as if it had received those services from the developer and supplied them to the end customers, because the marketplace for applications did not name the developer as the supplier of the service and show German VAT until it did so in the order confirmations issued to the end customers?If the first question referred is answered in the affirmative: Is the place of supply of the fictitious service supplied by the developer to the marketplace for applications under Article 28 of [Directive 2006/112] in Ireland, by virtue of Article 44 of [that directive], or in the...
Errors and omissions excepted. As of: 21.05.2024