Case C-174/11: Judgment of the Court (Second Chamber) of 15 November 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Steglitz v Ines Zimmermann (Sixth VAT Directive — Exemptions — Article 13A(1)(g) and (2) — Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable — Recognition — Conditions not applicable to organisations other than bodies governed by public law — Discretion of the Member States — Limits — Principle of fiscal neutrality)
Date: 2012-11-15
Institutions: Court of Justice
Subjects: VAT, interpretation of the law, public institution, social assistance, social security, tax exemption








C_2013009EN.01001301.xml










12.1.2013   


EN


Official Journal of the European Union


C 9/13





Judgment of the Court (Second Chamber) of 15 November 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Steglitz v Ines Zimmermann
(Case C-174/11) (1)

(Sixth VAT Directive - Exemptions - Article 13A(1)(g) and (2) - Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable - Recognition - Conditions not applicable to organisations other than bodies governed by public law - Discretion of the Member States - Limits - Principle of fiscal neutrality)
2013/C 9/18
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: Finanzamt Steglitz

Defendant: Ines Zimmermann

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 13A(1)(g) and (2)(a) 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 of services linked to welfare and social security work that are supplied by bodies governed by public law or by other organisations recognised as charitable — National legislation making the exemption of out-patient care services subject to certain conditions which are not applicable, however, if the services in question are supplied by certain associations approved by the State, or by members of those associations

Operative part of the judgment

Under Article 13A(1)(g) 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, interpreted in the light of the principle of fiscal neutrality, the VAT exemption for out-patient services supplied by commercial service-providers may not be made subject to a condition such as that at issue in the main proceedings, by virtue of which the costs relating to those services must, during the preceding calendar year, have been borne wholly or partly by the statutory social security or social welfare authorities in at least two thirds of cases, where that condition is not capable of ensuring equal treatment in relation to the recognition, for the purposes of that provision, of the ‘charitable’ nature of organisations other than bodies governed by public law.


(1)  OJ C 226, 30.7.2011.