European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 193 of Council Directive (EC) 2006/112 (on the common system of value added tax) should be interpreted as meaning that the only person liable to pay the VAT was the taxable person supplying services, where those services had been supplied from a fixed establishment located in the member state in which the VAT was payable.