Opinion of the Advocate General — ECLI:EU:C:2005:561
Date: 2005-09-15
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive (Council Directive 77/388, Art. 13A(1)(g) and (h) and (2)(b)) Article 13A(1)(g) and (h) of Sixth Directive 77/388, on the exemption from valued added tax of services linked to welfare and social security work and services linked to the protection of children and young persons, read together with Article 13A(2)(b) thereof, must be interpreted as meaning that services as an intermediary between persons seeking, and persons offering, a childcare service, provided by a body governed by public law or an organisation recognised as charitable by the Member State concerned, may benefit from exemption under those provisions only where the childcare service itself meets the conditions for exemption laid down in those provisions and it is of such a nature or quality that parents could not be assured of obtaining a service of the same value without the assistance of an intermediary, if, for example the intermediary’s screening of host parents’ past records, and the fact of providing them with training, result in the selection only of host parents who are competent and trustworthy. Furthermore, the basic purpose of those services must not be to obtain additional income for the service provider by carrying out transactions which are in direct competition with those of commercial enterprises liable for the tax. It is for the national court to determine whether those conditions are satisfied. (see paras 23, 27-30, operative part)