Treatment as a non-taxable person EU VAT case law

3 cases of the Court of Justice and the General Court of the European Union on this point of VAT law, from 2010 to 2018.

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Provisions these cases interpret most

Article 13 of Directive 2006/112/EC Taxable persons · 3 of these cases
Article 2 of Directive 2006/112/EC Subject matter and scope · 1 of these cases
Article 9 of Directive 2006/112/EC Taxable persons · 1 of these cases
Article 132 of Directive 2006/112/EC Exemptions for certain activities in the public interest · 1 of these cases

The 3 cases, most recent first

Under each case, what the Court decided, from its summary. The summaries are AI-generated and are not official documents: open the case for the Court’s own text.

C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft.

Judgment · 22 February 2018 · Hungary

A municipal company performing public tasks under contract is taxable

The Court holds, subject to verification by the referring court, that the activity is a supply of services for consideration and subject to VAT. Subject to findings of fact and of national law, it does not fall within Article 13(1) where it constitutes an economic activity within the meaning of Article 9(1). Ownership by the municipality and the public character of the tasks do not of themselves make the company a body governed by public law acting as a public authority. The practical companion to Saudacor.

C-174/14 Saudaçor

Judgment · 29 October 2015 · Portugal

When a regional health services company counts as a body governed by public law

The Court holds that the activity may fall within Article 13(1) where it is an economic activity, provided the referring court finds that the company is to be classified as a body governed by public law, that it carries out the activity as a public authority, and that exemption would not lead to significant distortions of competition. The concept must not be interpreted by reference to the procurement definition in Directive 2004/18. The judgment is the standard reference for public sector bodies operating through corporate vehicles.

C-79/09 Commission v Netherlands

Judgment · 25 March 2010 · Netherlands

Structural staff secondment as a closely related supply, and the burden of proof in infringement actions

The action was dismissed in full. Whether a supply of staff is temporary or structural is not in itself decisive. What matters is whether it is an end in itself or a means of better enjoying the principal exempt service. The Commission had produced no evidence on that point, nor on the Horizon College conditions, nor that the public bodies acted under the same legal conditions as private traders, nor that any distortion of competition was real rather than hypothetical. Confirmation that duration is not the test for a closely related supply. Relevant to exempt sector employers using shared or joint employment arrangements, and to public bodies seconding officials to cross-border cooperation structures.