On May 30, 2022, the ECJ issued the Preliminary Ruling request in the case C-232/22 (Cabot Plastics Belgium).
Questions
- (1) In the case of supplies of services by a taxable person established in a Member State to another taxable person acting as such, whose place of business is outside the European Union, where the two are separate and legally independent entities but form part of the same group that the service provider undertakes contractually to use his equipment and personnel exclusively for the production of products for the customer and that these products are then sold by the customer, giving rise to taxable supplies of goods, the performance of which the service provider lends to the customer. the supplier provides logistical assistance and is located in the Member State in question. Are Article 44 of Council Directive 2006/112/EC of 28 November 2006 and Article 11 of Council Regulation (EU) No 282/2001 of 15 March 2011 to be interpreted as meaning that the taxable person established outside the European Union must be deemed to have a fixed establishment in that Member State?
- (2) Are Article 44 of Directive 2006/112/EC and Article 11 of Council Regulation (EU) No 282/2001 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax to be interpreted as meaning that a taxable person may have a fixed establishment where the human and technical resources required are those of his supplier, who is legally independent but forms part of the same group, and who undertakes by contract to use them exclusively for the benefit of that taxable person?
- (3) Are Article 44 of Directive 2006/112/EC and Article 11 of Council Regulation (EU) No 282/2001 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax to be interpreted as meaning that a taxable person has a fixed establishment in the Member State of his supplier because the latter carries out for him, in fulfilment of an exclusive contractual obligation, a series of services which are ancillary or supplementary in relation to the work to be done? In the strict sense, thus contributing to the realization of sales concluded by this taxable person from his head office outside the European Union but giving rise to the payment of the VAT. the European Union but giving rise to taxable supplies of goods localized under the VAT legislation on the territory of the said Member State?
Source Curia
