Judgment of the Court (First Chamber) of 20 January 2021.#QM v Finanzamt Saarbrücken.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2, paragraph 1, subc) – Provision of services for consideration – Article 26, paragraph 1 – Operations assimilated to the provision of services for consideration onerous – Article 56, paragraph 2 – Determination of the place of tax attachment – Rental of means transport – Provision of cars to employees.#Case C-288/19.

Records

Official record CELEX 62019CJ0288_SUM from European Union at Court of Justice of the European Union. Dated 20 January 2021. Status: decided.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

2 official files

• Urteil des Gerichtshofs (Erste Kammer) vom 20. Januar 2021.#QM gegen Finanzamt Saarbrücken.#Vorlage zur Vorabentscheidung – Steuern – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 2 Abs. 1 Buchst. c – Erbringung von Dienstleistungen gegen Entgelt – Art. 26 Abs. 1 – Dienstleistungen gegen Entgelt gleichgestellte Umsätze – Art. 56 Abs. 2 – Bestimmung des steuerlichen Anknüpfungspunkts – Vermietung von Beförderungsmitteln – Überlassung von Fahrzeugen an Arbeitnehmer.#Rechtssache C-288/19.

  judgment · DE · 20 January 2021

  ViewDownloadOpen at official source

• Arrêt de la Cour (première chambre) du 20 janvier 2021.#QM contre Finanzamt Saarbrücken.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Prestations de services à titre onéreux – Article 26, paragraphe 1 – Opérations assimilées à des prestations de services à titre onéreux – Article 56, paragraphe 2 – Détermination du lieu de rattachement fiscal – Location de moyens de transport – Mise à disposition de voitures à des employés.#Affaire C-288/19.

  judgment · FR · 20 January 2021

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.