European Court of Justice (First Chamber).

A. Tizzano, President of the Chamber, A. Borg Barthet, M. Ilešič, J.-J. Kasel (Rapporteur) and M. Berger, (Judges), J. Mazák, Advocate General.

Judgment delivered 26 January 2012.

Value added tax – European Union – place of supply – supply of services – road haulage – lorry drivers supplied by agency – ‘supply of staff’ included supply of self-employed staff – extent of need for member states to ensure that taxability and liability to VAT of service assessed in consistent way in relation to provider and recipient of service – Council Directive 77/388, art. 9, 17 and 18.

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