CELEX: C2007/183/14
Language: en
Date: 2007-08-04 00:00:00
Title: Case C-434/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (Sixth VAT Directive — Exemptions — Article 13A(1)(i) and 13A(2) — Teaching staff employed by one educational establishment made available, for consideration, to another)

4.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 183/8
            
         Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën
   (Case C-434/05) (1)
   
   (Sixth VAT Directive - Exemptions - Article 13A(1)(i) and 13A(2) - Teaching staff employed by one educational establishment made available, for consideration, to another)
   (2007/C 183/14)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College)
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 13(A)(1)(i) 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) — Extent of the exemption in it — Teacher employed by one educational establishment made available, for consideration, to another
   Operative part of the judgment
   
               1)
            
            
               Article 13A(1)(i) 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, is to be interpreted as meaning that the expression ‘children's or young people's education, school or university education, vocational training or retraining’ does not cover the making available, for consideration, of a teacher to an educational establishment, within the meaning of that provision, in which that teacher temporarily carries out teaching duties under the responsibility of that establishment, even if the body which makes the teacher available is itself a body governed by public law that has an educational aim, or another organisation defined by the Member State concerned as having similar objects.
            
         
               2)
            
            
               Article 13A(1)(i) of Sixth Directive 77/388, read in conjunction with Article 13A(2) of that directive, is to be interpreted as meaning that the making available, for consideration, of a teacher to an educational establishment in which that teacher temporarily carries out teaching duties under the responsibility of that establishment, may constitute a transaction that is exempt from value added tax on the basis that it is a supply of services ‘closely related’ to education, within the meaning of Article 13A(1)(i), if such a teacher placement is a means of better enjoying the education deemed to be the principal service, provided, however, — which it is for the national court to verify — that:
               
                           —
                        
                        
                           both that principal service and the placement which is closely related to it are provided by bodies referred to in Article 13A(1)(i), taking into account, where appropriate, any conditions which may have been introduced by the Member State concerned pursuant to Article 13A(2)(a);
                        
                     
                           —
                        
                        
                           that placement is of a nature and quality such that, without recourse to such a service, there could be no assurance that the education provided by the host establishment and, consequently, the education from which its students benefit, would have an equivalent value; and
                        
                     
                           —
                        
                        
                           the basic purpose of such a placement is not to obtain additional income by carrying out a transaction which is in direct competition with commercial enterprises liable for value added tax.
                        
                     
         
      (1)  OJ C 74, 25.3.2006.