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Case C-616/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 — European Commission v Federal Republic of Germany (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)

ECLI:EU:UNKNOWN:62015CA0616

62015CA0616

September 21, 2017
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Official Journal of the European Union

C 392/7

(Case C-616/15)(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:

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;

2.Orders the Federal Republic of Germany to pay the costs.

Language of the case: German.

(1) OJ C 98, 14.3.2016.

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