On 31 January 2013, Advocate General Juliane Kokott of the Court of Justice of the European Union (CJEU) gave her opinion in the case of Minister Finansów vs. RR Donnelley Global Turnkey Solutions Poland Sp. z o.o. ([C-155/12]).

The Naczelny Sąd Administracyjny (Supreme Administrative Court) had requested a preliminary ruling from the CJEU on 30 March 2012, concerning the allocation of taxing rights, to impose VAT by Member States on services related to the storage of goods, and whether they constitute services connected with immovable property that are to be taxed, in accordance with article 47 of the VAT Directive, at the place where the immovable property is located?

In this case, the Advocate General concluded that article 47 of the VAT Directive is to be interpreted as meaning that services in question constitute those connected with immovable property as referred to in that article, and are taxed accordingly, if the storage of goods constitutes the main activity of a single service, and it is connected to the right to use a particular immovable property or a specific part of such a property.

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