EGN BV – Filiale Italiana v Agenzia delle Entrate – Ufficio di Roma 2 (Case C-377/08).  BVC 940
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).