January 23
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Anjum Shabbir
30th January 2020

Austrian court refers questions to CJEU on VAT and roaming services

The Austrian Federal Finance Court (Bundesfinanzgericht) has referred questions to the Court of Justice on the interpretation of VAT Directive 2006/112, on the application of VAT in the context of roaming services.

In its first question, the referring court inquires about the interpretation of Article 29a(b) of the VAT Directive.

Must it be interpreted as meaning that the use of roaming services in a Member State in the form of access to the national mobile telephone network for the purpose of establishing incoming and outgoing connections by a ‘non-taxable end customer’ temporarily resident in that Member State constitutes ‘use and enjoyment’ in that Member State, which justifies the transfer of the place of supply from the third country to that Member State?

The referring court questions whether this is the case even when neither the mobile telephone operator providing the services nor the end customer are established in EU territory, and the end customer does not have a permanent address in, and does not usually reside in, the EU.

The case is SK Telecom Co. Ltd (C-593/19).

The full text of the questions is available here.


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