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Court of Justice of the European Union · Judgment

C-459/19The Commissioners for Her Majesty's Revenue & Customs v Wellcome Trust Ltd

Decided
2021-03-17
ECLI
ECLI:EU:C:2021:209
CELEX
62019CJ0459
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Harmonisation of fiscal legislation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 44 – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union.

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.

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