Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I.
Date: 2010-01-28
22. It must be borne in mind in this regard that, according to settled case‑law, the necessity for uniform application and accordingly for uniform interpretation of a Community measure makes it impossible to consider one version of the text in isolation, but requires that it be interpreted on the basis of both the real intention of its author and the aim the latter seeks to achieve, in the light, in particular, of the versions in all languages (see, inter alia, Case 29/69 Stauder [1969] ECR 419, paragraph 3, and Joined Cases C-261/08 and C-348/08 Zurita García and Choque Cabrera  [2009] ECR I‑0000, paragraph 54).
24. Next, it must be recalled that the Sixth Directive confers a very wide scope of application on VAT, covering all economic activities of producers, traders and persons supplying services. However, Article 13 of that directive exempts certain activities from VAT (see Case C-253/07 Canterbury Hockey Club and Others  [2008] ECR I‑7821, paragraph 15).
25. It is settled case‑law that the exemptions referred to in Article 13 of the Sixth Directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, see Case C-349/96 CPP  [1999] ECR I‑973, paragraph 15; Case C‑434/05 Horizon College  [2007] ECR I‑4793, paragraph 15; and C‑242/08 Swiss Re Germany [2009] ECR I-0000, paragraph 33).
26. The Court has also consistently held that the exemptions in Article 13A of the Sixth Directive are not aimed at exempting from VAT every activity performed in the public interest, but only those which are listed and described in great detail in it (see, to that effect, in particular, Case 107/84 Commission  v Germany  [1985] ECR 2655, paragraph 17; Case C‑307/01 D’Ambrumenil and Dispute Resolution Services  [2003] ECR I‑13989, paragraph 54; Case C-445/05 Haderer  [2007] ECR I-4841, paragraph 16 and the case-law cited; and Canterbury Hockey Club and Canterbury Ladies Hockey Club , paragraph 18).
27. The terms used to specify the exemptions in Article 13 of the Sixth Directive are to be interpreted strictly, since they constitute exceptions to the general principle that VAT is to be levied on all goods and services supplied for consideration by a taxable person. Nevertheless, the interpretation of those terms must be consistent with the objectives pursued by those exemptions and comply with the requirements of the principle of fiscal neutrality inherent in the common system of VAT. Thus, the requirement of strict interpretation does not mean that the terms used to specify the exemptions referred to in Article 13 should be construed in such a way as to deprive the exemptions of their intended effect (see Horizon College , paragraph 16; Haderer , paragraph 18 and the case-law cited; and Case C‑461/08 Don Bosco Onroerend Goed  [2009] ECR I-0000, paragraph 25 and the case-law cited).
29. As regards the phrase ‘school or university education’ included therein, the Court, whilst refraining expressly from providing a precise definition, pointed out in paragraph 26 of the abovementioned Haderer judgment, that the phrase is not limited only to education which leads to examinations for the purpose of obtaining qualifications or which provides training for the purpose of carrying out a professional or trade activity, but includes other activities which are taught in schools or universities in order to develop pupils’ or students’ knowledge and skills, provided that those activities are not purely recreational.
30. As regards in particular the term ‘education’, it should be borne in mind that the Court has held, in essence, that although the transfer of knowledge and skills between a teacher and students is a particularly important element of educational activity referred to in Article 13A(1)(i) of the Sixth Directive, it remains the case that that activity consists of a combination of elements which include, along with those relating to the teacher-student relationship, also those which make up the organisational framework of the establishment concerned (see, to that effect, Horizon College , paragraphs 18 to 20).
36. Besides, as the Commission points out, such a distinction may prove to be strained with regard to the subjects taught. Although the terms used to specify the exemption envisaged under Article 13A(1)(j) of the Sixth Directive are, admittedly, to be interpreted strictly, a particularly narrow interpretation of ‘school or university education’ would risk creating divergences in the application of the VAT system from one Member State to another, as the Member States’ respective education systems are organised according to different rules. Such divergences would be incompatible with the requirements of the case-law referred to in paragraph 25 of this judgment (see Haderer , paragraph 24).
41. As is evident from the wording of Article 13A(1)(j) of the Sixth Directive, in order for the exemption under that provision to apply, it is not sufficient for the tuition to cover school or university education; it must also be ‘given privately by teachers’ (see Haderer , paragraph 28).
42. In this respect, it should be noted that the rules for interpreting the exemptions in Article 13 of the Sixth Directive set out in paragraph 27 of this judgment apply to the specific conditions laid down for those exemptions to apply and in particular to those concerning the status or identity of the economic agent performing the services covered by the exemption (see, to that effect, Case C‑216/97 Gregg [1999] ECR I-4947, paragraphs 16 to 20; Case C‑498/03 Kingscrest Associates and Montecello  [2005] ECR I-4427, paragraph 23; and Haderer , paragraph 19).
50. However, it should be pointed out in that regard, first, that whether a specific transaction is subject to or exempt from VAT cannot depend on its classification in national law (see to that effect, in particular, Kingscrest Associates and Montecello , paragraph 25 and the case-law cited and Haderer , paragraph 25). Second, as follows from paragraph 22 of this judgment, the need for a uniform interpretation of Community directives makes it impossible for the text of a provision to be considered, in case of doubt, in isolation; on the contrary, it requires that it be interpreted and applied in the light of the versions existing in the other official languages (see, also, Kingscrest Associates and Montecello , paragraph 26 and the case-law cited, as well as Case C‑199/08 Eschig [2009] ECR I‑0000, paragraph 54).
54. The guidance given by the Court of Justice in Haderer is, moreover, to that effect. In paragraphs 33 to 35 of that judgment, the Court states, in essence, that it appeared that Mr Haderer had made himself available as a teacher to another entity, which paid him as a provider of services to the education system administered by that body, so that a person in the position of Mr Haderer could not be regarded as having acted ‘privately’, but that this was for the referring court to verify, taking account of all the circumstances of the case.