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Document 62007CA0554
Case C-554/07: Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 2, 9 and 13 — Economic activity in which the State, local authorities and other bodies governed by public law engage — Exemption)
Case C-554/07: Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 2, 9 and 13 — Economic activity in which the State, local authorities and other bodies governed by public law engage — Exemption)
Case C-554/07: Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 2, 9 and 13 — Economic activity in which the State, local authorities and other bodies governed by public law engage — Exemption)
IO C 220, 12.9.2009, p. 6–7
(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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12.9.2009 |
EN |
Official Journal of the European Union |
C 220/6 |
Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland
(Case C-554/07) (1)
(Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 2, 9 and 13 - Economic activity in which the State, local authorities and other bodies governed by public law engage - Exemption)
2009/C 220/09
Language of the case: English
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and M. Afonso, Agents)
Defendant: Ireland (represented by: D. O’Hagan, acting as Agent, and E. Fitzsimons SC and N. Travers BL)
Re:
Failure of a Member State to fulfil obligations — Incorrect transposition of Article 13 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemption of all economic activities carried on by the State, local authorities and other bodies governed by public law
Operative part of the judgment
The Court:
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1. |
Declares that, by failing to lay down, in its national legislation, a general requirement that economic activities in which bodies governed by public law engage otherwise than in their capacity as a public authority are to be subject to value added tax; by failing to lay down, in its national legislation, either a general requirement that bodies governed by public law acting in their capacity as a public authority are to be subject to value added tax where their treatment as non-taxable persons gives rise to significant distortions of competition or any criterion providing a framework for the exercise, in that connection, of the Minister for Finance’s discretion, and by failing to lay down, in its national legislation, a general requirement that bodies governed by public law engaged in activities listed in Annex I to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax are to be subject to such tax, provided that those activities are not carried out on such a small scale as to be negligible, Ireland has failed to fulfil its obligations under Articles 2, 9 and 13 of the Directive. |
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2. |
Orders Ireland to pay the costs. |