CELEX: 62009CA0079
Language: en
Date: 2010-03-25 00:00:00
Title: Case C-79/09: Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands (Failure of Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Articles 13 and 132 — Bodies governed by public law — Capacity as public authorities — Activities — Treatment as non-taxable persons — Exemptions — Socio-cultural, health and education sectors — ‘Euroregions’ — Promotion of work mobility — Making available of personnel — Burden of proof)

22.5.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 134/8
            
         Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands
   (Case C-79/09) (1)
   
   (Failure of Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 13 and 132 - Bodies governed by public law - Capacity as public authorities - Activities - Treatment as non-taxable persons - Exemptions - Socio-cultural, health and education sectors - ‘Euroregions’ - Promotion of work mobility - Making available of personnel - Burden of proof)
   2010/C 134/12
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: European Commission (represented by: D. Triantafyllou and W. Roels, acting as Agents)
   
      Defendant: Kingdom of the Netherlands (represented by: C.M. Wissels, D.J.M. de Grave and Y. de Vries, acting as Agents)
   
      Re:
   
   Failure of a Member State to fulfil its obligations — Infringement of Articles 2(1)(c), 13, 24(1) and 132 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Making available of personnel in the health, education and socio-cultural sectors — Promotion of work mobility — Euroregion
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action.
            
         
               2.
            
            
               Orders the European Commission to pay the costs.
            
         
      (1)  OJ C 129 of 6.6.2006.