ADV Allround Vermittlungs AG (in liquidation) v Finanzamt Hamburg-Bergedorf (Case C-218/10).  BVC 353
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.