argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: UE - VAT - properties

On 2 July 2020, the EU Court of Justice in the case C-215/19 has established that the provision, by a manager of wireless telecommunications networks, of cabinets and shelves in which the client's servers are housed, cannot be considered a performance relating to real estate as the although they are fixed to the floor with bolts, they can be removed without destroying or altering the data center. It follows that the customer does not receive the enjoyment of part of the data center, but only has the possibility of using said cabinets or shelves. Furthermore, the fact that the operator supplies the electricity or other services for the use of the servers in optimal conditions such as: temperature and humidity surveillance, refrigeration, electronic access control, smoke detectors, etc. would be irrelevant.