This document is an excerpt from the EUR-Lex website
Document 62009CA0079
Case C-79/09: Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands (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)
Case C-79/09: Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands (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)
Case C-79/09: Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands (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)
OJ C 134, 22.5.2010, p. 8–8
(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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22.5.2010 |
EN |
Official Journal of the European Union |
C 134/8 |
Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands
(Case C-79/09) (1)
(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)
2010/C 134/12
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: D. Triantafyllou and W. Roels, acting as Agents)
Defendant: Kingdom of the Netherlands (represented by: C.M. Wissels, D.J.M. de Grave and Y. de Vries, acting as Agents)
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 of the judgment
The Court:
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1. |
Dismisses the action. |
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2. |
Orders the European Commission to pay the costs. |