CELEX: 62006CA0401
Language: en
Date: 2007-12-06 00:00:00
Title: Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))

26.1.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/10
            
         Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany
   (Case C-401/06) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - Sixth VAT Directive - Supply of services - Executor of a will - Place where the service is performed - Article 9(1) and (2)(e))
   (2008/C 22/18)
   Language of the case: German
   Parties
   
      Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)
   
      Defendant: Federal Republic of Germany (represented by: M. Lumma, Agent)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Article 9(2)(e) 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) — Services supplied by executors for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier — Place of supply of services — Characterisation of activities of executors
   Operative part of the judgment
   The Court:
   
               1.
            
            
               Dismisses the action.
            
         
               2.
            
            
               Orders the Commission of the European Communities to pay, in addition to its own costs, those of the Federal Republic of Germany.
            
         
      (1)  OJ C 294, 2.12.2006.