Relevant article in the EU VAT Directive 2006/112/EC
Art. 132(1)(g) of the EU VAT Directive 2006/112/EU – Article 13A(1)(g) of the Sixth VAT Directive
Article 132 (Exemption)
1. Member States shall exempt the following transactions:
(g) the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;
ECJ Cases decided
- C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision
- C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive
- C-415/04 (Kinderopvang Enschede) – Exemption for services as an intermediary between persons seeking and persons offering a childcare service
- C-174/11 (Zimmermann) – VAT exemption of ambulatory care services provided by commercial providers, is contrary to EU law
- C-594/13 («go fair» Zeitarbeit) – Concept of ‘organizations which are recognized as institutions of a social nature’
- C-335/14 (Les Jardins de Jouvence) – Charitable nature of services provided by a serviced residence are VAT exempted
- C-543/14 (Ordre des barreaux francophones and germanophone and Others) – Services supplied by lawyers for clients who qualify for legal aid under a national legal aid scheme are not VAT exempted
- C-657/19 (Finanzamt D.) – VAT exemption of providing advice for the care funds set up at the health insurance funds
- C-846/19 (EQ) – Supply of services for the benefit of adults lacking legal capacity and intended to protect them in civil matters are VAT exempted
- C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states
ECJ Cases not yet decided
- None
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