CELEX: 62008CJ0154
Failure of a Member State to fulfil obligations
Sixth VAT Directive
Article 2 and Article 4(1), (2) and (5)
Harmonisation of the laws of the Member States relating to turnover taxes
Common system of value added tax: uniform basis of assessment
Taxable persons
Activities or operations carried out by 'registradores de la propiedad' (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district
Economic activities
Activity carried out independently
Public-law bodies carrying out activities in connection with their public duties
Infringement of Community law attributable to a national court

Failure of a Member State to fulfil obligations – Infringement of Articles 2 and 4(1) and (2) 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) – Taxable persons – Activities or operations carried out by ‘registradores
de la propiedad’.
Operative part
The Court:
1.
Declares that, by considering that the services supplied to an Autonomous Community by ‘registradores de la propiedad’ acting
as settlement agents in charge of a settlement office of a mortgage district (‘oficina liquidadora de distrito hipotecario’)
are not subject to value added tax, the Kingdom of Spain has failed to fulfil its obligations under Article 2 and Article
4(1) and (2) 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;
2.
Orders the Kingdom of Spain to pay the costs.