Court of Justice of the European Union · Judgment
C-41/04Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën
- Decided
- 2005-10-27
- ECLI
- ECLI:EU:C:2005:649
- CELEX
- 62004CJ0041
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Articles 2, 5, 6 and 9 - Transfer of software recorded on a carrier - Subsequent customisation of the software to the purchaser's specific requirements - Single taxable supply - Supply of services - Place of supply.
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