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Court of Justice of the European Union · Judgment

C-421/10Finanzamt Deggendorf v Markus Stoppelkamp

Decided
2011-10-06
ECLI
ECLI:EU:C:2011:640
CELEX
62010CJ0421
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT - Sixth Directive - Article 21(1)(b) - Determination of the place of reference for tax purposes - Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country - Concept of ‘taxable person established abroad’.

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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