do-me/EUR-LEX huggingface dataset:
Case C-616/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption for services supplied to their members by independent groups of persons — Restriction to independent groups whose members exercise a limited number of professions)
Date: 2017-09-21
Institutions: Court of Justice
Subjects: VAT, medical institution, paramedical profession, physician, provision of services, tax exemption








C_2017392EN.01000701.xml










20.11.2017   


EN


Official Journal of the European Union


C 392/7





Judgment of the Court (Fourth Chamber) of 21 September 2017 — European Commission v Federal Republic of Germany
(Case C-616/15) (1)

((Failure of a Member State to fulfil obligations - Taxation - Value added tax - Directive 2006/112/EC - Article 132(1)(f) - Exemption for services supplied to their members by independent groups of persons - Restriction to independent groups whose members exercise a limited number of professions))
(2017/C 392/09)
Language of the case: German

Parties


Applicant: European Commission (represented by: M. Owsiany-Hornung and by B.-R. Killmann and R. Lyal, acting as Agents)

Defendant: Federal Republic of Germany (represented by: T. Henze and J. Möller and by K. Petersen, acting as Agents)

Operative part of the judgment

The Court:






1.


Declares that by restricting the VAT exemption to IGPs whose members exercise a limited number of professions, the Federal Republic of Germany has failed to fulfil its obligations under Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;










2.


Orders the Federal Republic of Germany to pay the costs.






(1)  OJ C 98, 14.3.2016.
Case C-605/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to insurance)
Date: 2017-09-21
Institutions: Court of Justice
Subjects: VAT, insurance, provision of services, services of general interest, tax exemption








C_2017392EN.01000601.xml










20.11.2017   


EN


Official Journal of the European Union


C 392/6





Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie
(Case C-605/15) (1)

((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 132(1)(f) - Exemptions for certain activities in the public interest - Exemption for the supply of services by independent groups of persons for their members - Applicability to insurance))
(2017/C 392/08)
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: Minister Finansów

Defendant: Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie

Operative part of the judgment

Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the exemption provided for in that provision relates only to independent groups of persons whose members carry on an activity in the public interest referred to in Article 132 of that directive and that, therefore, the services supplied by independent groups of persons whose members carry on an economic activity in the area of insurance, which does not constitute such an activity in the public interest, are not entitled to that exemption.


(1)  OJ C 90, 7.3.2016.
Case T-643/17: Action brought on 21 September 2017 — Euroways v Commission and SRB
Date: 2017-09-21
Institutions: General Court
Subjects: Spain, abuse of power, aid for restructuring, company in difficulties, credit institution, damages, financial solvency, ownership, right to justice








C_2017424EN.01004101.xml










11.12.2017   


EN


Official Journal of the European Union


C 424/41





Action brought on 21 September 2017 — Euroways v Commission and SRB
(Case T-643/17)
(2017/C 424/60)
Language of the case: Spanish

Parties


Applicant: Euroways, SL (Hospitalet de Llobregat, Spain) (represented by: R. Vallina Hoset and C. Iglesias Megías, lawyers)

Defendants: European Commission and Single Resolution Board

Form of order sought

The applicant claims that the General Court should:






—


Annul Decision SRB/EES/2017/08 of the Single Resolution Board of 7 June 2017 concerning the adoption of a resolution scheme in respect of Banco Popular Español, S.A.;










—


Annul Commission Decision (EU) 2017/1246 of 7 June 2017 endorsing the resolution scheme of Banco Popular Español, S.A.;










—


Where appropriate, declare Articles 15, 18, 20, 21, 22 and/or 24 of Regulation No 806/2014 inapplicable, in accordance with Article 277 TFEU;










—


Order SRB and the Commission to pay the costs.





Pleas in law and main arguments

The pleas in law and main arguments are similar to those put forward in Cases T-478/17, Mutualidad de la Abogacía and Hermandad Nacional de Arquitectos Superiores y Químicos v Single Resolution Board, T-481/17, Fundación Tatiana Pérez de Guzmán el Bueno and SFL v Single Resolution Board, T-482/17, Comercial Vascongada Recalde v Commission and Single Resolution Board, T-483/17, García Suárez and Others v Commission and Single Resolution Board, T-484/17, Fidesban and Others v Single Resolution Board, T-497/17, Sáchez del Valle and Calatrava Real State 2015 v Commission and Single Resolution Board, and T-498/17, Pablo Álvarez de Linera Granda v Commission and Single Resolution Board.