CELEX: 62008CA0246
Language: en
Date: 2009-10-29 00:00:00
Title: Case C-246/08: Judgment of the Court (Third Chamber) of 29 October 2009 — Commission of the European Communities v Republic of Finland (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Article 2(1) and Article 4(1) and (2) — Meaning of economic activities — Public legal aid offices — Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient — Meaning of direct link between the service rendered and the consideration received)

19.12.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 312/7
            
         Judgment of the Court (Third Chamber) of 29 October 2009 — Commission of the European Communities v Republic of Finland
   (Case C-246/08) (1)
   
   (Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2(1) and Article 4(1) and (2) - Meaning of ‘economic activities’ - Public legal aid offices - Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient - Meaning of ‘direct link’ between the service rendered and the consideration received)
   2009/C 312/10
   Language of the case: Finnish
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: P. Aalto and D. Triantafyllou, acting as Agents)
   
      Defendant: Republic of Finland (represented by: A. Guimaraes-Purokoski, acting as Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 2(1) and 4(1), (2) and (5) 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) — National legislation providing for different treatment for VAT purposes of legal advice services depending on whether they are provided by private legal advisers or by advisers working in public legal aid offices — Distortions of competition
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action.
            
         
               2.
            
            
               Orders the Commission of the European Communities to pay the costs.
            
         
      (1)  OJ C 209, 15.08.2008.