Case C-154/08: Judgment of the Court (Third Chamber) of 12 November 2009 — Commission of the European Communities v Kingdom of Spain (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)
Date: 2009-11-12
Institutions: Court of Justice
Subjects: European Commission, Spain, VAT, action for failure to fulfil an obligation, civil service, interpretation of the law, management, ownership, provision of services, tax exemption








C_2010011EN.01000202.xml










16.1.2010   


EN


Official Journal of the European Union


C 11/2





Judgment of the Court (Third Chamber) of 12 November 2009 — Commission of the European Communities v Kingdom of Spain
(Case C-154/08) (1)

(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)
2010/C 11/03
Language of the case: Spanish

Parties


Applicant: Commission of the European Communities (represented by: M. Afonso and F. Jimeno Fernández, acting as Agents)

Defendant: Kingdom of Spain (represented by: J.M. Rodríguez Cárcamo, acting as Agent)

Re:

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 of the judgment

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.






(1)  OJ C 171, 05.07.2008.