Case C-445/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Werner Haderer v Finanzamt Wilmersdorf (Sixth VAT Directive — Exemptions — Article 13A(1)(j) — Tuition given privately by teachers and covering school or university education — Education provided in the context of courses organised by adult education centres — No direct contractual link with pupils)
Date: 2007-08-04
Institutions: Court of Justice
Subjects: home education, interpretation of the law, tax exemption, tax harmonisation, tax on income, teacher

4.8.2007

EN

Official Journal of the European Union

C 183/9

Parties to the main proceedings

conditions which may have been introduced by the Member
State concerned pursuant to Article 13A(2)(a);

Applicant: Stichting Regionaal Opleidingen Centrum Noord-
Kennemerland/West-Friesland (Horizon College)

Defendant: Staatssecretaris van Financiën

Re:

for

Reference
a preliminary ruling — Hoge Raad der
Nederlanden — Interpretation of Article 13(A)(1)(i) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation 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) — Extent of the exemption in
it — Teacher employed by one educational establishment made
available, for consideration, to another

Operative part of the judgment

1) Article 13A(1)(i) 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,
is to be interpreted as
meaning that the expression ‘children's or young people's education,
school or university education, vocational training or retraining’
does not cover the making available, for consideration, of a teacher
to an educational establishment, within the meaning of that provi-
sion, in which that teacher temporarily carries out teaching duties
under the responsibility of that establishment, even if the body
which makes the teacher available is itself a body governed by
public law that has an educational aim, or another organisation
defined by the Member State concerned as having similar objects.

2) Article 13A(1)(i) of Sixth Directive 77/388, read in conjunction
with Article 13A(2) of
is to be interpreted as
that directive,
meaning that the making available, for consideration, of a teacher
to an educational establishment in which that teacher temporarily
carries out teaching duties under the responsibility of that establish-
ment, may constitute a transaction that is exempt from value added
tax on the basis that it is a supply of services ‘closely related’ to
education, within the meaning of Article 13A(1)(i),
if such a
is a means of better enjoying the education
teacher placement
deemed to be the principal service, provided, however, — which it
is for the national court to verify — that:

— both that

principal

placement which
is closely related to it are provided by bodies referred to in
Article 13A(1)(i), taking into account, where appropriate, any

service

and

the

— that placement is of a nature and quality such that, without
recourse to such a service, there could be no assurance that the
education provided by the host establishment and, consequently,
the education from which its students benefit, would have an
equivalent value; and

— the basic purpose of such a placement is not to obtain addi-
tional income by carrying out a transaction which is in direct
competition with commercial enterprises liable for value added
tax.

(1) OJ C 74, 25.3.2006.

Judgment of the Court (Third Chamber) of 14 June 2007
from the
(reference
preliminary
v
Bundesfinanzhof, Germany) — Werner Haderer

ruling

for

a

Finanzamt Wilmersdorf

(Case C-445/05) (1)

(Sixth VAT Directive — Exemptions — Article 13A(1)(j) —
Tuition given privately by teachers and covering school or
university education — Education provided in the context of
courses organised by adult education centres — No direct
contractual link with pupils)

(2007/C 183/15)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Werner Haderer

Respondent: Finanzamt Wilmersdorf

C 183/10

EN

Official Journal of the European Union

4.8.2007

Re:

Parties to the main proceedings

Preliminary ruling — Bundesfinanzhof — Interpretation of
Article 13A(1)(j) 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)
— Exemption for lessons provided by private teachers — Educa-
tion provided in the context of courses organised by adult
education centres

Applicant: Volker Ludwig

Defendant: Finanzamt Luckenwalde

Operative part of the judgment

Re:

In circumstances such as those in the main proceedings, the activities of
an individual acting in a freelance capacity, consisting of providing
assistance with schoolwork and also running ceramics and pottery
courses in adult education centres, can be exempted from value added
tax under Article 13A(1)(j) 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 only where such activities consist of
tuition given by a teacher on his own account and at his own risk, and
covering school or university education. It is for the referring court to
verify whether that is the case in the main proceedings.

Reference for a preliminary ruling — Finanzgericht des Landes
Brandenburg — Interpretation of Article 13B(d)(1) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation 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), as amended — Concept of
transactions consisting in the negotiation of credit — Refusal to
exempt commission received by a financial adviser from a
company providing financial services, of which he is subagent,
as remuneration for the conclusion of a credit agreement, where
there is no contractual relationship between the adviser and the
parties to the credit agreement

(1) OJ C 60, 11.3.2006.

Operative part of the judgment

1) The fact that a taxable person analyses the financial situation of
clients canvassed by him with a view to obtaining credit for them
does not preclude recognition of the service supplied as being a
negotiation of credit which is exempt under Article 13B(d)(1) of
Sixth Council Directive 77/388/EEC of 17 May 1977 on the
harmonisation of the laws of the Member States relating to turn-
over taxes — Common system of value added tax: uniform basis of
assessment, if, in the light of the foregoing interpretative criteria,
the negotiation of credit offered by that taxable person falls to be
considered as the principal service to which the provision of finan-
cial advice is ancillary,
in such a way that the latter shares the
same tax treatment as the former. It is for the national court to
determine whether that is the case in the proceedings before it.

2) The fact that the taxable person has no contractual link with any
of the parties to a credit agreement to the conclusion of which he
has contributed and that he does not establish direct contact with
one of those parties does not preclude that taxable person from
providing a service of negotiation of credit which is exempt under
Article 13B(d)(1) of Sixth Directive 77/388.

(1) OJ C 60, 11.3.2006.

Judgment of the Court (First Chamber) of 21 June 2007
(reference for a preliminary ruling from the Finanzgericht
des Landes Brandenburg, Germany) — Volker Ludwig v
Finanzamt Luckenwalde

(Case C-453/05) (1)

(Sixth Directive — VAT — Concept of transactions consisting
in ‘the negotiation of credit’)

(2007/C 183/16)

Language of the case: German

Referring court

Finanzgericht des Landes Brandenburg