Case C‑182/17

Nagyszénás Településszolgáltatási Nonprofit Kft.

v

Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Request for a preliminary ruling from the Kúria)

(Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 9 and Article 13(1) — Treatment as a non-taxable person — Definition of ‘body governed by public law’ — Commercial company 100% owned by a municipality and responsible for performing certain public tasks incumbent on that municipality — Those tasks and their remuneration determined in a contract between the company and the municipality)

Summary — Judgment of the Court (Seventh Chamber), 22 February 2018

1. Harmonisation of fiscal legislation—Common system of value added tax—Supply of services effected for consideration—Concept—Performance of public tasks by a company under a contract concluded between that company and a municipality—Included—Condition—Verification by the national court

   (Council Directive 2006/112, Art. 2(1)(c))

2. Harmonisation of fiscal legislation—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—Scope—Performance of public municipal tasks by a company—Not included—Condition—Economic activity within the meaning of Article 9(1) of Directive 2006/112—Verification by the national court

   (Council Directive 2006/112, Art. 13(1))

1.  Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning, subject to verification of the relevant facts by the referring court, that an activity such as that at issue in the main proceedings, whereby a company performs certain public tasks under a contract concluded between that company and a municipality, constitutes a supply of services effected for consideration and subject to VAT under that provision.

   (see para. 42, operative part 1)

2.  Article 13(1) of Directive 2006/112 must be interpreted as meaning that, subject to verification of the relevant matters of fact and national law by the referring court, an activity such as that at issue in the main proceedings, whereby a company performs certain public municipal tasks under a contract concluded between that company and a municipality, does not fall within the scope of the rule of treatment as a non-taxable person for VAT purposes laid down by that provision, if that activity constitutes an economic activity within the meaning of Article 9(1) of that directive.

   (see para. 57, operative part 2)