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Document 62014CN0097
Case C-97/14: Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 March 2014 — SMK Kft. v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
Case C-97/14: Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 March 2014 — SMK Kft. v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
Case C-97/14: Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 March 2014 — SMK Kft. v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
OJ C 142, 12.5.2014, p. 23–24
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.5.2014 |
EN |
Official Journal of the European Union |
C 142/23 |
Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 3 March 2014 — SMK Kft. v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
(Case C-97/14)
2014/C 142/32
Language of the case: Hungarian
Referring court
Gyulai Közigazgatási és Munkaügyi Bíróság
Parties to the main proceedings
Applicant: SMK Kft.
Defendants: Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága, Nemzeti Adó- és Vámhivatal
Questions referred
1. |
May Article 55 of the VAT Directive (1) in force until 1 January 2010 be interpreted as referring only to those taxable persons receiving a supply of services who do not have, or are not required to have, an identification number for VAT purposes in the Member State of the place where the services are physically supplied? |
2. |
If the first question is answered in the affirmative, is Article 52 of the VAT Directive exclusively applicable for determination of the place of performance of the services? |
3. |
If the first question is answered in the negative, must Article 55 of the VAT Directive in force until 1 January 2010 be interpreted as meaning that, when the taxable person receiving the services covered by a contract has, or ought to have, an identification number for VAT purposes in more than one Member State, the decision of that recipient of the services exclusively determines the fiscal identification number under which it receives the supply of services (including cases in which the taxable person receiving the supply is deemed to be established in the Member State of the place of physical performance of the services, but also has an identification number for VAT purposes in another Member State)? |
4. |
If the answer to the third question should be that the right to decide of the recipient of the supply of services is limited, must Article 55 of the VAT Directive be interpreted as meaning that:
|
5. |
If the recipient of the supply of services does not have an unlimited right to decide, do the following factors influence the applicability of Article 55 of the VAT Directive, in force until 1 January 2010:
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).