European Court of Justice (Seventh Chamber).

AÓ Caoimh (Rapporteur), President of Chamber, JN Cunha Rodrigues and J Klučka, JJ, D Ruiz-Jarabo Colomer, Advocate General.

Judgment delivered 2 July 2009.

Value added tax – Input tax – Place of supply – Deductibility and refunding of input VAT – Provision of telecommunications services – Supply of services for customer established in another member state – Determination of place where service provided – Council Directive 77/388, art. 9(2)(e), 17(3)(a).

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