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Judgment of the Court (Third Chamber) of 12 November 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2 and Article 4(1), (2) and (5) - Harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment - Taxable persons - Activities or operations carried out by 'registradores de la propiedad' (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district - Economic activities - Activity carried out independently - Public-law bodies carrying out activities in connection with their public duties - Infringement of Community law attributable to a national court.#Case C-154/08.
ECLI:EU:C:2009:695
62008CJ0154
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(Case C‑154/08)
Failure of a Member State to fulfil obligations – Sixth VAT Directive – Article 2 and Article 4(1), (2) and (5) – Harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment – Taxable persons – Activities or operations carried out by ‘registradores de la propiedad’ (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district – Economic activities – Activity carried out independently – Public-law bodies carrying out activities in connection with their public duties – Infringement of Community law attributable to a national court
3. Member States – Obligations – Failure to fulfil obligations – Liability (Art. 226 EC) (see paras 125-126)
Re:
Failure of a Member State to fulfil obligations – Infringement of Articles 2 and 4(1) and (2) 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) – Taxable persons – Activities or operations carried out by ‘registradores de la propiedad’.
Operative part
The Court:
1.Declares that, by considering that the services supplied to an Autonomous Community by ‘registradores de la propiedad’ acting as settlement agents in charge of a settlement office of a mortgage district (‘oficina liquidadora de distrito hipotecario’) are not subject to value added tax, the Kingdom of Spain has failed to fulfil its obligations under Article 2 and Article 4(1) and (2) 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;
2.Orders the Kingdom of Spain to pay the costs.