(Case C-593/19 Request for a preliminary ruling from the Bundesfinanzgericht (Außenstelle Graz) (Austria) lodged on 5August 2019— SK Telecom Co. Ltd.
Fecha: 05-Ago-2019
Request for a preliminary ruling from the Bundesfinanzgericht (Außenstelle Graz) (Austria) lodged on 5August 2019— SK Telecom Co. Ltd.
(Case C-593/19)
Language of the case: German
Referring court
Bundesfinanzgericht (Außenstelle Graz)
Parties to the main proceedings
Appellant: SK Telecom Co. Ltd.
Respondent: Finanzamt Graz-Stadt
Questions referred
Is Article59a(b) of Directive 2006/112/EC,1 as amended by Article2 of Directive 2008/8/EC,2 to be interpreted as meaning that the use of roaming services in a Member State in the form of access to the national mobile telephone network for the purpose of establishing incoming and outgoing connections by a ‘non-taxable end customer’ temporarily resident in that Member State constitutes ‘use and enjoyment’ in that Member State which justifies the transfer of the place of supply from the third country to that Member State, even though neither the mobile telephone operator providing the services nor the end customer are established in Community territory and the end customer does not have his permanent address and does not usually reside in the Community?
Is Article59a(b) of Directive 2006/112, as amended by Article2 of Directive 2008/8, to be interpreted as meaning that the place of supply of telecommunications services as described in Question 1, which are outside the Community according to Article59 of Directive 2006/112, as amended by Article2 of Directive 2008/8, may be transferred to the territory of a Member State even though neither the mobile telephone operator providing the services nor the end customer are established in Community territory and the end customer does not have his permanent address and does not usually reside in the Community, simply because the telecommunications services in the third country are not subject to a tax comparable to VAT under EU law?