CELEX: 62015CA0344
Language: en
Date: 2017-01-19 00:00:00
Title: Case C-344/15: Judgment of the Court (Sixth Chamber) of 19 January 2017 (request for a preliminary ruling from the Appeal Commissioners — Ireland) — National Roads Authority v The Revenue Commissioners (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 13(1), second subparagraph — Activity of managing road infrastructure and making it available on payment of a toll — Activities engaged in by a body governed by public law acting as a public authority — Presence of private operators — Significant distortions of competition — Existence of actual or potential competition)

6.3.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 70/3
            
         Judgment of the Court (Sixth Chamber) of 19 January 2017 (request for a preliminary ruling from the Appeal Commissioners — Ireland) — National Roads Authority v The Revenue Commissioners
   (Case C-344/15) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 13(1), second subparagraph - Activity of managing road infrastructure and making it available on payment of a toll - Activities engaged in by a body governed by public law acting as a public authority - Presence of private operators - Significant distortions of competition - Existence of actual or potential competition))
   (2017/C 070/04)
   Language of the case: English
   
      Referring court
   
   Appeal Commissioners
   
      Parties to the main proceedings
   
   
      Applicant: National Roads Authority
   
      Defendant: The Revenue Commissioners
   
      Operative part of the judgment
   
   The second subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in a situation such that in the main proceedings, a body governed by public law which carries on an activity consisting in providing access to a road on payment of a toll may not be regarded as competing with private operators who collect tolls on other toll roads pursuant to an agreement with the public law body concerned under national statutory provisions.
   
      (1)  OJ C 311, 21.9.2015.