On February 26, 2021, the ECJ issued an order to remove the case C-737/19 from the Register of the Court
For previous newsitems of this case, click HERE
Order
1 By decision of 11 February 2021, received at the Court registry on 24 February 2021, the Administrative Court of Montreuil (France) informed the Court that it was withdrawing its request for a preliminary ruling.
2 In those circumstances, it is appropriate, pursuant to Article 100 of the Rules of Procedure of the Court, to order the removal of the present case from the register of the Court.
3 As the proceedings are, in relation to the parties to the main proceedings, in the nature of an incident raised before the national court, it is for that court to rule on costs. Costs incurred in submitting observations to the Court, other than those of the said parties, are not recoverable.
For these reasons, the President of the Seventh Chamber of the Court hereby orders:
Case C-737/19 is removed from the register of the Court.
Questions
Are the solutions adopted in the judgment of 24 January 2019, Morgan Stanley & Co International plc v Ministre de l’Économie et des Finances (C-165/17) applicable where a branch, on the one hand, carries out, in a Member State, transactions subject to VAT, and, on the other, supplies services for the benefit of its principal establishment and branches established in a third country?
Where a branch established in a Member State claims a right to deduct based on the expenditure incurred by it in connection with the supply of services for the benefit of its principal establishment in a third-country, that is exports of financial and banking services, may the taxable person deduct value added tax pursuant to Article 169(a) or Article 169(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1)?
If the first question is answered in the affirmative and the branch may claim a deduction pursuant to Article 169(a), under what conditions may banking transactions carried out by the principal establishment established in a third country be regarded as giving rise to a right to deduct if they had been carried out in the Member State the expenditure subject to value added tax is incurred? If the first question is answered in the affirmative and the branch may claim a deduction pursuant to Article 169(c), under what conditions may the recipient of the services be regarded as being established outside the European Union where the branch is located in the European Union and forms part of one and the same legal entity as its principal establishment?
Source Curia
