This document is an excerpt from the EUR-Lex website
Document C2006/331/30
Case C-13/06: Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Exemptions — Article 13B(a) — Insurance transactions — Body providing road assistance services)
Case C-13/06: Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Exemptions — Article 13B(a) — Insurance transactions — Body providing road assistance services)
Case C-13/06: Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Exemptions — Article 13B(a) — Insurance transactions — Body providing road assistance services)
OJ C 331, 30.12.2006, p. 18–18
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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30.12.2006 |
EN |
Official Journal of the European Union |
C 331/18 |
Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic
(Case C-13/06) (1)
(Failure of a Member State to fulfil obligations - Sixth VAT Directive - Exemptions - Article 13B(a) - Insurance transactions - Body providing road assistance services)
(2006/C 331/30)
Language of the case: Greek
Parties
Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)
Defendants: Hellenic Republic (represented by: P. Mylonopoulos and K. Boskovits, Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 13B(a) 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) — Exemption of insurance transactions — Roadside assistance body not falling within the insurance directives but engaging in insurance activities for the purposes of Article 13B(a)
Operative part of the judgment
The Court:
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1. |
Declares that, by levying value added tax on services consisting in road assistance in the event of a breakdown, the Hellenic Republic has failed to fulfil its obligations under Article 13B(a) of the 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; |
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2. |
Orders the Hellenic Republic to pay the costs. |