September 18
2021
download app
download appDOWNLOAD OUR APP
download google-play
download app-store
Anjum Shabbir
share
30th January 2020
Tax

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.

×

Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings

Check our privacy policy and cookies policy.

Cookies