CELEX: 62007CA0554
Language: en
Date: 2009-07-16 00:00:00
Title: Case C-554/07: Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 2, 9 and 13 — Economic activity in which the State, local authorities and other bodies governed by public law engage — Exemption)

12.9.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/6
            
         Judgment of the Court (Third Chamber) of 16 July 2009 — Commission of the European Communities v Ireland
   (Case C-554/07) (1)
   
   (Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 2, 9 and 13 - Economic activity in which the State, local authorities and other bodies governed by public law engage - Exemption)
   2009/C 220/09
   Language of the case: English
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: R. Lyal and M. Afonso, Agents)
   
      Defendant: Ireland (represented by: D. O’Hagan, acting as Agent, and E. Fitzsimons SC and N. Travers BL)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Incorrect transposition of Article 13 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemption of all economic activities carried on by the State, local authorities and other bodies governed by public law
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by failing to lay down, in its national legislation, a general requirement that economic activities in which bodies governed by public law engage otherwise than in their capacity as a public authority are to be subject to value added tax;
               by failing to lay down, in its national legislation, either a general requirement that bodies governed by public law acting in their capacity as a public authority are to be subject to value added tax where their treatment as non-taxable persons gives rise to significant distortions of competition or any criterion providing a framework for the exercise, in that connection, of the Minister for Finance’s discretion, and
               by failing to lay down, in its national legislation, a general requirement that bodies governed by public law engaged in activities listed in Annex I to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax are to be subject to such tax, provided that those activities are not carried out on such a small scale as to be negligible,
               Ireland has failed to fulfil its obligations under Articles 2, 9 and 13 of the Directive.
            
         
               2.
            
            
               Orders Ireland to pay the costs.
            
         
      (1)  OJ C 51, 23.2.2008.