C-290/04FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel

Domstolens egne nøkkelord

Article 59 of the EEC Treaty (later Article 59 of the EC Treaty, now, after amendment, Article 49 EC) and Article 60 of the EEC Treaty (later Article 60 of the EC Treaty, now Article 50 EC) - Tax legislation - Income tax - Provision of services by a non-resident in the context of artistic performances - Principle of retention of tax at source - Provider of services not possessing the nationality of a Member State.

Tolker