CELEX: C2006/331/30
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-13/06: Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic (Failure of a Member State to fulfil obligations — Sixth VAT Directive — Exemptions — Article 13B(a) — Insurance transactions — Body providing road assistance services)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/18
            
         Judgment of the Court (Fourth Chamber) of 7 December 2006 — Commission of the European Communities v Hellenic Republic
   (Case C-13/06) (1)
   
   (Failure of a Member State to fulfil obligations - Sixth VAT Directive - Exemptions - Article 13B(a) - Insurance transactions - Body providing road assistance services)
   (2006/C 331/30)
   Language of the case: Greek
   Parties
   
      Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)
   
      Defendants: Hellenic Republic (represented by: P. Mylonopoulos and K. Boskovits, Agents)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Article 13B(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 insurance transactions — Roadside assistance body not falling within the insurance directives but engaging in insurance activities for the purposes of Article 13B(a)
   Operative part of the judgment
   The Court:
   
               1.
            
            
               Declares that, by levying value added tax on services consisting in road assistance in the event of a breakdown, the Hellenic Republic has failed to fulfil its obligations under Article 13B(a) of the 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 Hellenic Republic to pay the costs.
            
         
      (1)  OJ C 48, 25.2.2006.