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Valentina R., lawyer
(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
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)
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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