CELEX: 62014CA0520
Language: en
Date: 2016-05-12 00:00:00
Title: Case C-520/14: Judgment of the Court (Fifth Chamber) of 12 May 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Borsele v Staatssecretaris van Financiën, Staatssecretaris van Financiën v Gemeente Borsele (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2(1)(c) and 9(1) — Taxable persons — Economic activities — Definition — Transport of schoolchildren)

4.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 243/10
            
         Judgment of the Court (Fifth Chamber) of 12 May 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Borsele v Staatssecretaris van Financiën, Staatssecretaris van Financiën v Gemeente Borsele
   (Case C-520/14) (1)
   
   ((Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Articles 2(1)(c) and 9(1) - Taxable persons - Economic activities - Definition - Transport of schoolchildren))
   (2016/C 243/08)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicants: Gemeente Borsele, Staatssecretaris van Financiën
   
      Defendants: Staatssecretaris van Financiën, Gemeente Borsele
   
      Operative part of the judgment
   
   Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a regional or local authority which provides a service for the transport of schoolchildren under conditions such as those described in the main proceedings does not carry out an economic activity and is not therefore a taxable person.
   
      (1)  OJ C 56, 16.2.2015.