Court of Justice of the European Union · Judgment
C-377/08EGN BV - Filiale Italiana v Agenzia delle Entrate - Ufficio di Roma 2
- Decided
- 2009-07-02
- ECLI
- ECLI:EU:C:2009:423
- CELEX
- 62008CJ0377
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Article 17(3)(a) - Deductibility and refunding of input VAT - Provision of telecommunications services - Supply of services for a customer established in another Member State - Article 9(2)(e) - Determination of the place where the service is provided.
Interprets
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