BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Court of Justice of the European Communities (including Court of First Instance Decisions) |
||
|
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Netherlands [2010] EUECJ C-79/09 (25 March 2010) URL: http://www.bailii.org/eu/cases/EUECJ/2010/C7909.html Cite as: EU:C:2010:171, ECLI:EU:C:2010:171, [2010] EUECJ C-79/9, [2010] EUECJ C-79/09 |
||
[New search] [Help]
Judgment of the Court (Second Chamber) of 25 March 2010 - Commission v Netherlands
(Case C-79/09)
Failure of Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 13 and 132 - Bodies governed by public law - Capacity as public authorities - Activities - Treatment as non-taxable persons - Exemptions - Socio-cultural, health and education sectors - ‘Euroregions’ - Promotion of work mobility - Making available of personnel - Burden of proof
1. Actions for failure to fulfil obligations - Pre-litigation procedure - Subject-matter (Art. 226 EC) (see paras 21-24)
2. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions (Council Directive 2006/112, Arts 132(1)(b), (g) and (i), and 134) (see paras 54, 60-64)
3. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Taxable persons - Bodies governed by public law - Treatment as non-taxable persons in respect of activities in which they engage as public authorities (Council Directive 2006/112, Art. 13, (1), first para. and second para.) (see paras 79, 82-84, 89, 91-95)
Re:
| Failure of a Member State to fulfil its obligations - Infringement of Articles 2(1)(c), 13, 24(1) and 132 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) - Making available of personnel in the health, education and socio-cultural sectors - Promotion of work mobility - Euroregion. |
Operative part:
The Court:
1. | Dismisses the action; |
2. | Orders the European Commission to pay the costs. |
