CELEX: 62014CA0335
Language: en
Date: 2016-01-21 00:00:00
Title: Case C-335/14: Judgment of the Court (Fifth Chamber) of 21 January 2016 (request for a preliminary ruling from the Cour d’appel de Mons — Belgium) — Les Jardins de Jouvence SCRL v État belge (Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth VAT Directive — Exemptions — Article 13A(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable — ‘Supply of services and of goods closely linked to welfare and social security work’ — Organisations recognised as charitable — Serviced residence)

14.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 98/7
            
         Judgment of the Court (Fifth Chamber) of 21 January 2016 (request for a preliminary ruling from the Cour d’appel de Mons — Belgium) — Les Jardins de Jouvence SCRL v État belge
   (Case C-335/14) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value Added Tax - Sixth VAT Directive - Exemptions - Article 13A(1)(g) - Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable - ‘Supply of services and of goods closely linked to welfare and social security work’ - Organisations recognised as charitable - Serviced residence))
   (2016/C 098/08)
   Language of the case: French
   
      Referring court
   
   Cour d’appel de Mons
   
      Parties to the main proceedings
   
   
      Applicant: Les Jardins de Jouvence SCRL
   
      Defendant: État belge
   
      Intervening party: AXA Belgium SA
   
      Operative part of the judgment
   
   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 must be interpreted as meaning that, among the services provided by a serviced residence, such as that at issue in the main proceedings, whose charitable nature must be assessed by the referring court in the light of, in particular, the factors mentioned in the present judgment, those consisting of the provision of dwellings adapted for elderly persons may benefit from the exemption referred to in that provision. The other services provided by that serviced residence may also benefit from that exemption, provided in particular that the services which serviced residences are obliged to offer pursuant to the relevant national legislation are intended to achieve the support and care of elderly persons and correspond to the services which old people’s homes are also obliged to offer in accordance with national legislation.
   It is irrelevant in this respect whether or not the operator of a serviced residence such as that at issue in the main proceedings receives a subsidy or any other form of advantage or financial support from public authorities.
   
      (1)  OJ C 339, 29.9.2014.