CELEX: 62009CN0079
Language: en
Date: 2009-02-23 00:00:00
Title: Case C-79/09: Action brought on 23 February 2009 — Commission of the European Communities v Kingdom of the Netherlands

6.6.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 129/3
            
         Action brought on 23 February 2009 — Commission of the European Communities v Kingdom of the Netherlands
   (Case C-79/09)
   2009/C 129/05
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by D. Triantafyllou and W. Roels, acting as Agents)
   
      Defendant: Kingdom of the Netherlands
   
      Form of order sought
   
   
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               Declare that, by granting exemption from VAT for the making available of personnel in the socio-cultural sector, the health sector and the education sector to so-called Euregios and for promotion of work mobility, the Kingdom of the Netherlands has failed to fulfil its obligations under Article 2(1)(c), Article 24(1) and Article 132 of the VAT Directive; (1)
               
            
         
               —
            
            
               order Kingdom of the Netherlands to pay the costs.
            
         
      Pleas in law and main arguments
   
   The Commission submits that the making available of staff in the socio-cultural sector, the health sector and the education sector must be subject to tax in accordance with Articles 2, 9 and 24 of the VAT Directive and that neither the exemptions under Article 132(1)(b), (c), (g) and (i) nor the exemption under Article 132(1)(n) is applicable to this provision of services
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 11).