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ECJ Case C-215/19 (FI vs A Oy) – Questions – Place of supply for colocation services – country of real estate?

The European Court of Justice received the following questions in case C-215/19 (Finland vs A OY):

“Are computing centre services of the type at issue in the main proceedings, with which a trader provides its customers with equipment cabinets in a computing centre for holding customers’ servers together with ancillary services, to be regarded as the leasing or letting of immovable property?

If not, are computing centre service of the type at issue in the main proceedings to be regarded as a service connected with immovable property, the place of supply of which is the location of the property?”


This is an important case for companies operating a data warehouse, or similar activities.