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Case C-520/14: Judgment of the Court (Fifth Chamber) of 12 May 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Borsele v Staatssecretaris van Financiën, Staatssecretaris van Financiën v Gemeente Borsele (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2(1)(c) and 9(1) — Taxable persons — Economic activities — Definition — Transport of schoolchildren)
ECLI:EU:UNKNOWN:62014CA0520
62014CA0520
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Official Journal of the European Union
C 243/10
(Case C-520/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Articles 2(1)(c) and 9(1) - Taxable persons - Economic activities - Definition - Transport of schoolchildren))
(2016/C 243/08)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicants: Gemeente Borsele, Staatssecretaris van Financiën
Defendants: Staatssecretaris van Financiën, Gemeente Borsele
Operative part of the judgment
Article 9(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 a regional or local authority which provides a service for the transport of schoolchildren under conditions such as those described in the main proceedings does not carry out an economic activity and is not therefore a taxable person.
(<span class="note">1</span>) OJ C 56, 16.2.2015.