Court of Justice of the European Communities (including Court of First Instance Decisions)

Judgment of the Court (Second Chamber) of 25 March 2010 - Commission v Netherlands

(Case C-79/09)

Failure of Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 13 and 132 - Bodies governed by public law - Capacity as public authorities - Activities - Treatment as non-taxable persons - Exemptions - Socio-cultural, health and education sectors - ‘Euroregions’ - Promotion of work mobility - Making available of personnel - Burden of proof

1.                     Actions for failure to fulfil obligations - Pre-litigation procedure - Subject-matter (Art. 226 EC) (see paras 21-24)

2.                     Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions (Council Directive 2006/112, Arts 132(1)(b), (g) and (i), and 134) (see paras 54, 60-64)

3.                     Tax provisions - Harmonisation of laws - Turnover taxes - 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 (Council Directive 2006/112, Art. 13, (1), first para. and second para.) (see paras 79, 82-84, 89, 91-95)

Re:

Failure of a Member State to fulfil its obligations - Infringement of Articles 2(1)(c), 13, 24(1) and 132 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) - Making available of personnel in the health, education and socio-cultural sectors - Promotion of work mobility - Euroregion.

Operative part:

The Court:

1.

Dismisses the action;

2.

Orders the European Commission to pay the costs.