This document is an excerpt from the EUR-Lex website
Document C2007/183/14
Case C-434/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(i) and 13A(2) — Teaching staff employed by one educational establishment made available, for consideration, to another)
Case C-434/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(i) and 13A(2) — Teaching staff employed by one educational establishment made available, for consideration, to another)
Case C-434/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(i) and 13A(2) — Teaching staff employed by one educational establishment made available, for consideration, to another)
SL C 183, 4.8.2007, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
4.8.2007 |
EN |
Official Journal of the European Union |
C 183/8 |
Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën
(Case C-434/05) (1)
(Sixth VAT Directive - Exemptions - Article 13A(1)(i) and 13A(2) - Teaching staff employed by one educational establishment made available, for consideration, to another)
(2007/C 183/14)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College)
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 13(A)(1)(i) 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) — Extent of the exemption in it — Teacher employed by one educational establishment made available, for consideration, to another
Operative part of the judgment
1) |
Article 13A(1)(i) 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, is to be interpreted as meaning that the expression ‘children's or young people's education, school or university education, vocational training or retraining’ does not cover the making available, for consideration, of a teacher to an educational establishment, within the meaning of that provision, in which that teacher temporarily carries out teaching duties under the responsibility of that establishment, even if the body which makes the teacher available is itself a body governed by public law that has an educational aim, or another organisation defined by the Member State concerned as having similar objects. |
2) |
Article 13A(1)(i) of Sixth Directive 77/388, read in conjunction with Article 13A(2) of that directive, is to be interpreted as meaning that the making available, for consideration, of a teacher to an educational establishment in which that teacher temporarily carries out teaching duties under the responsibility of that establishment, may constitute a transaction that is exempt from value added tax on the basis that it is a supply of services ‘closely related’ to education, within the meaning of Article 13A(1)(i), if such a teacher placement is a means of better enjoying the education deemed to be the principal service, provided, however, — which it is for the national court to verify — that:
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