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Case C-344/15: Judgment of the Court (Sixth Chamber) of 19 January 2017 (request for a preliminary ruling from the Appeal Commissioners — Ireland) — National Roads Authority v The Revenue Commissioners (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 13(1), second subparagraph — Activity of managing road infrastructure and making it available on payment of a toll — Activities engaged in by a body governed by public law acting as a public authority — Presence of private operators — Significant distortions of competition — Existence of actual or potential competition)

ECLI:EU:UNKNOWN:62015CA0344

62015CA0344

January 19, 2017
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Official Journal of the European Union

C 70/3

(Case C-344/15)(1)

((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 13(1), second subparagraph - Activity of managing road infrastructure and making it available on payment of a toll - Activities engaged in by a body governed by public law acting as a public authority - Presence of private operators - Significant distortions of competition - Existence of actual or potential competition))

(2017/C 070/04)

Language of the case: English

Referring court

Parties to the main proceedings

Applicant: National Roads Authority

Defendant: The Revenue Commissioners

Operative part of the judgment

The second subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in a situation such that in the main proceedings, a body governed by public law which carries on an activity consisting in providing access to a road on payment of a toll may not be regarded as competing with private operators who collect tolls on other toll roads pursuant to an agreement with the public law body concerned under national statutory provisions.

OJ C 311, 21.9.2015.

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