Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions provided for in the Sixth Directive - Non-profit-making organisations with aims of a trade-union nature - Definition

(Council Directive 77/388, Art. 13A(1)(l))

Summary

For the purposes of Article 13A(1)(l) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, an organisation with aims of a trade-union nature means an organisation whose main aim is to defend the collective interests of its members - whether they are workers, employers, independent professionals or traders carrying on a particular economic activity - and to represent them vis-à-vis the appropriate third parties, including the public authorities.