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European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling, deciding that art 55 of Council Directive (EC) 2006/112 (on the common system of value added tax), in the version in force until 1 January 2010, should be interpreted as not applying where the recipient of the supplies of services had been identified for VAT purposes both in the member state in which the services had physically been carried out and in another member state, and later only in the other member state, and the tangible movable property to which those services related had been dispatched or transported out of the member state in which the services had been physically carried out not following the supplies of services but following the later sale of the goods.
European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling, deciding that art 55 of Council Directive (EC) 2006/112 (on the common system of value added tax), in the version in force until 1 January 2010, should be interpreted as not applying where the recipient of the supplies of services had been identified for VAT purposes both in the member state in which the services had physically been carried out and in another member state, and later only in the other member state, and the tangible movable property to which those services related had been dispatched or transported out of the member state in which the services had been physically carried out not following the supplies of services but following the later sale of the goods.
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