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Anjum Shabbir
22nd October 2020
Consumer, Health & Environment Data, Tech & IP External Relations & Trade Internal Market Tax

AG Saugmandsgaard Øe: third-country operator providing roaming services in EU are subject to Member State’s VAT rules

Advocate General (AG) Saugmandsgaard Øe delivered his Opinion in VAT case SK Telecom (C-593/19), a reference for a preliminary ruling made by the Austrian Federal Finance Court (Bundesfinanzgericht), advising the Court that roaming services provided by a third country operator (such as SK Telecom based in South Korea) in a Member State to users temporarily staying in that Member State (in this case based in South Korea but temporarily staying in Austria) are subject to the VAT rules of the Member State under point (b) of Article 59a of the VAT Directive.

In his Opinion delivered today, Advocate General Saugmandsgaard Øe advises the Court of Justice to rule that under point (b) of Article 59a of the VAT Directive, the provision of


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