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Case C-401/06: Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Taxation — Sixth VAT Directive — Supply of services — Executor of a will — Place where the service is performed — Article 9(1) and (2)(e))
ECLI:EU:UNKNOWN:62006CA0401
62006CA0401
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Official Journal of the European Union
26.1.2008 *
(Case C-401/06)
(Failure of a Member State to fulfil obligations - Taxation - Sixth VAT Directive - Supply of services - Executor of a will - Place where the service is performed - Article 9(1) and (2)(e))
(2008/C 22/18)
Language of the case: German
Parties
Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)
Defendant: Federal Republic of Germany (represented by: M. Lumma, Agent)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Services supplied by executors for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier — Place of supply of services — Characterisation of activities of executors
Operative part of the judgment
The Court:
1.Dismisses the action.
2.Orders the Commission of the European Communities to pay, in addition to its own costs, those of the Federal Republic of Germany.
* * *
(1) OJ C 294, 2.12.2006.