European Court of Justice (First Chamber).

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

Judgment delivered 27 June 2013.

VAT – Directive 2006/112/EC – art. 44 and 47 – Place where taxable transactions are deemed to be carried out – Place of supply for tax purposes – Concept of ‘supply of services connected with immovable property’ – Complex cross-border service relating to the storage of goods.