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ADV Allround Vermittlungs AG v Finanzamt Hamburg-Bergedorf

In ADV Allround Vermittlungs AG v Finanzamt Hamburg-Bergedorf (ECJ Case C-218/10) a German company supplied the services of self-employed lorry drivers to customers established in Italy.

Its local tax office advised it that this was not a ‘supply of staff’ since the drivers were self-employed and that it was required to account for VAT on the basis that the place of supply was in Germany.

However the federal tax office rejected input tax claims ruling that the company was making supplies of staff within Article 9(2)(e) of the EC Sixth Directive so that the place of supply was in Italy where the customer was established and that the VAT for which the company had accounted was not reclaimable.

The company appealed and the case was referred to the ECJ.

Advocate-General Mazák expressed the Opinion...

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