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Document 62007CA0407

Case C-407/07: Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(f) — Exemptions — Conditions — Services supplied by independent groups — Services supplied to one or several members of the group)

OJ C 32, 7.2.2009, 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)

7.2.2009   

EN

Official Journal of the European Union

C 32/8


Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën

(Case C-407/07) (1)

(Sixth VAT Directive - Article 13A(1)(f) - Exemptions - Conditions - Services supplied by independent groups - Services supplied to one or several members of the group)

(2009/C 32/13)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing

Defendant: Staatssecretaris van Financiën

Re:

Preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 13.A(1)(f) 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 independent associations for the purpose of providing their members with services which are directly necessary for the exercise of an exempted activity

Operative part of the judgment

Article 13A(1)(f) 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 must be interpreted as meaning that, provided the other conditions in that provision are met, services supplied to their members by independent groups are covered by the exemption contained in that provision, even if those services are supplied only to one or several of those members.


(1)  OJ C 283, 24.11.2007.


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