http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62012CC0155:EN:HTML

An ever recurring question of EU VAT is referred to the ECJ namely, whether the storage of goods is a service connected with immovable property, which should be subject to VAT where the warehouse is located (Art 47) or rather it is a regular service which should be taxed in accordance with the general rules (Art 44 of the VAT Directive). Read More »