CELEX: 62008CJ0154
Language: en
Date: 2009-11-12
Title: 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.#Case C-154/08.

Judgment of the Court (Third Chamber) of 12 November 2009 – Commission v Spain
      (Case C‑154/08) 
      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
      
      1.                     Actions for failure to fulfil obligations – Application initiating proceedings – Statement of subject-matter and pleas in
            law – Formal requirements – Unambiguous wording of the form of order sought by the applicant (Art. 226 EC, Statute of the
            Court of Justice, Art. 21; Rules of Procedure of the Court of Justice, Art. 38(1)(c)) (see paras 60, 63, 67)
      2.                     Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Economic activities carried on
            independently for the purpose of Article 4 of the Sixth Directive (Council Directive 77/388, Arts 2 and 4(1) and (2)) (see
            paras 90, 93, 97, 103, 107, 109, 118, 127 and operative part)
      3.                     Member States – Obligations – Failure to fulfil obligations – Liability (Art. 226 EC) (see paras 125-126)
      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
      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.