Judgment — ECLI:EU:C:2015:164
Date: 2015-03-12
Language of the case: German
Court formation: Ninth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary — Judgment of the Court (Ninth Chamber), 12 March 2015 1. Harmonisation of fiscal legislation — Common system of value added tax — Exemptions — Supplies of services closely linked to welfare and social security work carried out by bodies governed by public law or bodies recognised as being devoted to social wellbeing — National authorities’ discretion in recognising whether a body is devoted to social wellbeing — Review by national courts — Limits (Council Directive 2006/112, Art. 132(1)(g)) 2. Harmonisation of fiscal legislation — Common system of value added tax — Exemptions — Supplies of services closely linked to welfare and social security work — Bodies recognised as being devoted to social wellbeing — Concept — State-examined care workers providing their services directly to persons in need of care — Temporary-work agency supplying those workers to recognised care establishments — Not included (Council Directive 2006/112, Art. 132(1)(g)) 1. See the text of the decision. (see paras 18-20) 2. Article 132(1)(g) of Directive 2006/112 on the common system of value added tax must be interpreted as meaning that neither State-examined care workers who provide their services directly to persons in need of care nor a temporary-work agency which supplies such workers to establishments recognised as being devoted to social wellbeing come within the notion of ‘bodies recognised as being devoted to social wellbeing’ contained in that provision. Although the term ‘body’ in that provision is sufficiently broad to include private profit-making entities, it is clear that the supply of workers is not, in itself, a supply of services of general interest carried out in the social sector. (see paras 27-29, operative part)