Court of Justice of the European Union · Judgment
C-931/19Titanium Ltd v Finanzamt Österreich,
- Decided
- 2021-06-03
- ECLI
- ECLI:EU:C:2021:446
- CELEX
- 62019CJ0931
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey.
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