CELEX: 62015CA0616
Language: en
Date: 2017-09-21 00:00:00
Title: Case C-616/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption for services supplied to their members by independent groups of persons — Restriction to independent groups whose members exercise a limited number of professions)

20.11.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 392/7
            
         Judgment of the Court (Fourth Chamber) of 21 September 2017 — European Commission v Federal Republic of Germany
   (Case C-616/15) (1)
   
   ((Failure of a Member State to fulfil obligations - Taxation - Value added tax - Directive 2006/112/EC - Article 132(1)(f) - Exemption for services supplied to their members by independent groups of persons - Restriction to independent groups whose members exercise a limited number of professions))
   (2017/C 392/09)
   Language of the case: German
   
      Parties
   
   
      Applicant: European Commission (represented by: M. Owsiany-Hornung and by B.-R. Killmann and R. Lyal, acting as Agents)
   
      Defendant: Federal Republic of Germany (represented by: T. Henze and J. Möller and by K. Petersen, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that by restricting the VAT exemption to IGPs whose members exercise a limited number of professions, the Federal Republic of Germany has failed to fulfil its obligations under Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
            
         
               2.
            
            
               Orders the Federal Republic of Germany to pay the costs.
            
         
      (1)  OJ C 98, 14.3.2016.