CELEX: 62013CA0594
Language: en
Date: 2015-03-12 00:00:00
Title: Case C-594/13: Judgment of the Court (Ninth Chamber) of 12 March 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — ‘go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona (References for a preliminary ruling — VAT — Directive 2006/112/EC — Article 132(1)(g) — Exemption for supplies of services closely linked to welfare and social security work — Concept of ‘bodies recognised as being devoted to social wellbeing’ — Temporary-work agency — Hiring out of qualified care workers — Exemption not allowed)

4.5.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 146/4
            
         Judgment of the Court (Ninth Chamber) of 12 March 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — ‘go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
   (Case C-594/13) (1)
   
   ((References for a preliminary ruling - VAT - Directive 2006/112/EC - Article 132(1)(g) - Exemption for supplies of services closely linked to welfare and social security work - Concept of ‘bodies recognised as being devoted to social wellbeing’ - Temporary-work agency - Hiring out of qualified care workers - Exemption not allowed))
   (2015/C 146/05)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant:‘go fair’ Zeitarbeit OHG
   
      Defendant: Finanzamt Hamburg-Altona
   
      Operative part of the judgment
   
   Article 132(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that neither State-examined care workers who provide their services directly to persons in need of care nor a temporary-work agency which supplies such workers to establishments recognised as being devoted to social wellbeing come within the scope of ‘bodies recognised as being devoted to social wellbeing’ contained in that provision.
   
      (1)  OJ C 71, 8.3.2014.