This document is an excerpt from the EUR-Lex website
Document 62006CA0401
Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))
Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))
Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))
OJ C 22, 26.1.2008, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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26.1.2008 |
EN |
Official Journal of the European Union |
C 22/10 |
Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany
(Case C-401/06) (1)
(Failure of a Member State to fulfil obligations - Taxation - Sixth VAT Directive - Supply of services - Executor of a will - Place where the service is performed - Article 9(1) and (2)(e))
(2008/C 22/18)
Language of the case: German
Parties
Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)
Defendant: Federal Republic of Germany (represented by: M. Lumma, Agent)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Services supplied by executors for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier — Place of supply of services — Characterisation of activities of executors
Operative part of the judgment
The Court:
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1. |
Dismisses the action. |
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2. |
Orders the Commission of the European Communities to pay, in addition to its own costs, those of the Federal Republic of Germany. |