According to art. 47 of Council Directive 2006/112/EC on the common system of value added tax, the place of supply of services connected with immovable property is the place where the immovable property is located.
Should this specific rule apply also to computing centre services with which a trader provides its customers with equipment cabinets in a computing centre for holding customers´ servers together with ancillary services?
Should these services be considered as services connected with immovable property for VAT purposes? In this publication of our News Flash, we would like to briefly introduce you the recent conclusion of the European Court of Justice (ECJ) in the case C-215/19 A Oy, which dealt with the determination of the place of supply for VAT purposes of computing centre services.
Source: accace.com
