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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:
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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; |
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2. |
Orders the Federal Republic of Germany to pay the costs. |