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Judgment of the Court (Seventh Chamber) of 22 February 2018

Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Request for a preliminary ruling from the Kúria

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 9 and Article 13(1) — Treatment as a non-taxable person — Definition of ‘body governed by public law’ — Commercial company 100% owned by a municipality and responsible for performing certain public tasks incumbent on that municipality — Those tasks and their remuneration determined in a contract between the company and the municipality

Case C-182/17

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

23/03/2018

Ntp. Nagyszénás

Taxation
- Value added tax

Judgment
ECLI:EU:C:2018:91

22/02/2018

Ntp. Nagyszénás

Taxation
- Value added tax

Judgment (Summary)
ECLI:EU:C:2018:91

22/02/2018

Ntp. Nagyszénás

Taxation
- Value added tax

Application (OJ)

22/06/2017

Ntp. Nagyszénás

Taxation
- Value added tax

Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.03 Taxable transactions
            4.10.02.01.02.03.03 Supply of services

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.02 Taxable persons
            4.10.02.01.02.02.02 Bodies governed by public law

Citations of case-law or legislation

References in grounds of judgment

Directive 2006/112 -A02P1LC : paragraphs 3, 31, 32, 42
Directive 2006/112 -A09P1 : paragraphs 4, 33, 34, 43, 57
Directive 2006/112 -A13 : paragraph 5
Directive 2006/112 -A13P1 : paragraphs 1, 26, 43, 44, 47, 54, 55, 57
Directive 2006/112 -A13P1L1 : paragraph 30
Directive 2006/112 -A24P1 : paragraph 6
Directive 2006/112 -A73 : paragraph 7
Directive 2006/112 -A132P1 : paragraph 41
Court of Justice - Judgment C -174/14 -N32 : paragraph 32
Court of Justice - Judgment C -174/14 -N34 : paragraph 34
Court of Justice - Judgment C -174/14 -N36 : paragraph 37
Court of Justice - Judgment C -174/14 -N38 : paragraph 38
Court of Justice - Judgment C -174/14 -N41 : paragraph 41
Court of Justice - Judgment C -174/14 -N49 : paragraph 54
Court of Justice - Judgment C -174/14 -N51 : paragraph 44
Court of Justice - Judgment C -174/14 -N58 : paragraph 45
Court of Justice - Judgment C -174/14 -N67 : paragraph 49
Court of Justice - Judgment C -174/14 -N70 : paragraph 55
Court of Justice - Judgment C -174/14 -N71 : paragraph 55
Court of Justice - Judgment C -263/15 -N26 : paragraph 32
Court of Justice - Judgment C -263/15 -N28 : paragraph 33
Court of Justice - Judgment C -263/15 -N41 : paragraph 39
Court of Justice - Judgment C -263/15 -N42 : paragraph 40
Court of Justice - Judgment C -263/15 -N45 : paragraph 38
Court of Justice - Judgment C -263/15 -N46 : paragraph 38

Operative part

Interprets : Directive 2006/112 -A02P1LC
Interprets : Directive 2006/112 -A09P1
Interprets : Directive 2006/112 -A13P1

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

11/04/2017

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

22/02/2018

References

Publication in the Official Journal

Judgment: OJ C 134 from 16.04.2018, p.11

Application: OJ C 221 from 10.07.2017, p.6

Name of the parties

Ntp. Nagyszénás

Notes on Academic Writings

Daniel, Élise: Non-assujettissement à la TVA, Europe 2018 avril nº 4 p.32 (FR)
Bonne, Tom: De voorwaarden voor de niet-btw-belastingplicht van publiekrechtelijke lichamen verder verfijnd, Tijdschrift voor bestuurswetenschappen en publiekrecht 2018 n°8 p.496-498 (NL)
Tombor, Csaba: Az Európai Unió Bíróságának ítélete a helyi önkormányzati közszolgáltatási nonprofit társaságok általánosforgalmiadó-alanyiságáról, Jogesetek Magyarázata 2019 nº 1 p.37-42 (HU)