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Court of Justice of the European Union · Judgment

C-108/00Syndicat des producteurs indépendants (SPI) v Ministère de l'Economie, des Finances et de l'Industrie

Decided
2001-03-15
ECLI
ECLI:EU:C:2001:173
CELEX
62000CJ0108
Finality
Final, the decision cannot be appealed

The court's own keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Second indent of Article 9(2)(e) of the Sixth VAT Directive - Determination of relevant place for tax purposes - Advertising services - Inclusion of services provided through the intermediary of a third party.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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