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European Union
Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern (C-73/06)
Judgment
The questions referred
The second question
56

Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern (C-73/06)

Judgment of 28 Jun 2007law://eu/cjeu/2006/c-73-06/para_56@2026-11-11

56A fixed installation used by the undertaking only for preparatory or auxiliary activities, such as recruitment of staff or purchase of the technical means needed for carrying out the undertaking's tasks, does not constitute a fixed establishment.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-73/06 · ECLI:EU:C:2007:397
Decided: 28 Jun 2007
Procedure: Preliminary reference
Applicant: Planzer Luxembourg Sàrl
Defendant: Bundeszentralamt für Steuern
Rapporteur: K. Lenaerts
Advocate General: V. Trstenjak
Bench: 5 judges
K. Lenaerts, E. Juhász, R. Silva de Lapuerta, J. Malenovský, T. von Danwitz
Language: German
Official: CURIA · EUR-Lex 62006CJ0073

Topics

Value added tax

History · 1 version

28 Jun 2007Reading

Connections

Interprets 2: Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country; Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory
Cited by 12: Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-333/20)2 provisions; SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş (C-533/22)2 provisions; Cabot Plastics Belgium SA v État belge (C-232/22)2 provisions; Titanium Ltd v Finanzamt Österreich, (C-931/19); CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-242/19); Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin (C-374/16, C-375/16)2 provisions; SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-441/16); Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12); Daimler AG and Widex A/S v Skatteverket (C-318/11, C-319/11)2 provisions; Finanzamt Deggendorf v Markus Stoppelkamp (C-421/10)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd and Baxi Group Ltd (C-53/09, C-55/09)2 provisions; Commission of the European Communities v Italian Republic (C-244/08)
Cites 18: Treaty on the Functioning of the European Union (consolidated 2016); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Eurofood IFSC Ltd (C-341/04); I/S Fini H v Skatteministeriet (C-32/03); Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze (C-35/05); Commissioners of Customs and Excise v DFDS A/S (C-260/95); Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt (168/84); Lease Plan Luxembourg SA v Belgian State (C-390/96); Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country; ARO Lease BV v Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam (C-190/95); Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory; Ministre du Budget and Ministre de l'Economie et des Finances v Société Monte Dei Paschi Di Siena (C-136/99); Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92; Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax; Société générale des grandes sources d'eaux minérales françaises v Bundesamt für Finanzen (C-361/96); Commission of the European Communities v French Republic (C-429/97); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment