CELEX: 62015CA0326
Language: en
Date: 2017-09-21 00:00:00
Title: Case C-326/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘DNB BANKA’ AS v Valsts ienemumu dienests (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to financial services)

20.11.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 392/5
            
         Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘DNB BANKA’ AS v Valsts ienemumu dienests
   (Case C-326/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 132(1)(f) - Exemptions for certain activities in the public interest - Exemption for the supply of services by independent groups of persons for their members - Applicability to financial services))
   (2017/C 392/06)
   Language of the case: Latvian
   
      Referring court
   
   Administratīvā apgabaltiesa
   
      Parties to the main proceedings
   
   
      Applicant:‘DNB BANKA’ AS
   
      Defendant: Valsts ienemumu dienests
   
      Operative part of the judgment
   
   Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the exemption provided for in that provision relates only to independent groups of persons whose members carry on an activity in the public interest referred to in Article 132 of that directive and that, therefore, the services supplied by a group whose members carry on an economic activity in the area of financial services, which does not constitute such an activity in the public interest, are not entitled to that exemption.
   
      (1)  OJ C 311, 21.9.2015.