Judgment of the Court (Fifth Chamber) of 21 January 2016

Les Jardins de Jouvence SCRL v État belge

Request for a preliminary ruling from the Cour d'appel de Mons

Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth VAT Directive — Exemptions — Article 13A(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable — ‘Supply of services and of goods closely linked to welfare and social security work’ — Organisations recognised as charitable — Serviced residence

Case C-335/14


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
26/02/2016 Les Jardins de Jouvence
View pdf documents
Judgment
ECLI:EU:C:2016:36
21/01/2016 Les Jardins de Jouvence
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2016:36
21/01/2016 Les Jardins de Jouvence
Opinion
ECLI:EU:C:2015:464
09/07/2015 Les Jardins de Jouvence
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
12/09/2014 Les Jardins de Jouvence
View pdf documents
Top of the page 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

1.
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
        4.10.02.01.07 Exemptions
          4.10.02.01.07.01 Exemptions for certain activities in the public interest
            4.10.02.01.07.01.07 Welfare and social security work
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
        4.10.02.01.07 Exemptions
          4.10.02.01.07.01 Exemptions for certain activities in the public interest
            4.10.02.01.07.01.07 Welfare and social security work


Citations of case-law or legislation

References in grounds of judgment

  • Directive 77/388 -A13LA : paragraph 4
  • Directive 77/388 -A13LAP1 : paragraph 47
  • Directive 77/388 -A13LAP1LG : paragraphs 1, 27 - 32, 34, 39 - 42, 44, 46, 47, 52, 55
  • Directive 77/388 -A13LAP2LA : paragraph 33
  • Directive 77/388 -A13LAP2LBT1 : paragraph 52
  • Directive 2006/112 : paragraph 3
  • Court of Justice - Judgment C -348/87 -N12 : paragraph 41
  • Court of Justice - Judgment C -498/03 -N22 : paragraph 47
  • Court of Justice - Judgment C -498/03 -N30 : paragraph 41
  • Court of Justice - Judgment C -498/03 -N34 : paragraph 29
  • Court of Justice - Judgment C -498/03 -N51 : paragraph 34
  • Court of Justice - Judgment C -394/04 -N16 : paragraph 41
  • Court of Justice - Judgment C -394/04 -N26 : paragraph 52
  • Court of Justice - Judgment C -174/11 -N21 : paragraph 29
  • Court of Justice - Judgment C -174/11 -N26 : paragraph 32
  • Court of Justice - Judgment C -174/11 -N27 : paragraph 33
  • Court of Justice - Judgment C -174/11 -N31 : paragraph 35
  • Court of Justice - Judgment C -174/11 -N48 : paragraph 49
  • Court of Justice - Judgment C -174/11 -N57 : paragraph 39
  • Court of Justice - Opinion C -335/14 -N30 : paragraph 39

Operative part

  • Interprets : Directive 77/388 -A13LAP1LG

Opinion

  • Directive 77/388 -A13 : point 37
  • Directive 77/388 -A13LA : point 34
  • Directive 77/388 -A13LAP1LG : points 1 - 3, 20, 21, 25, 29, 30, 33 - 36, 41 - 45, 47, 49, 51, 52
  • Directive 77/388 -A13LAP1LH : point 35
  • Directive 77/388 -A13LAP2LB : points 44, 48
  • Directive 2006/112 : point 36
  • Directive 2006/112 -A132P1LG : point 36
  • Court of Justice - Judgment C -1/72 -N14 : point 38
  • Court of Justice - Judgment C -24/74 -N10 : point 38
  • Court of Justice - Judgment C -76/99 : point 48
  • Court of Justice - Judgment C -76/99 -N22 : point 48
  • Court of Justice - Judgment C -141/00 : point 34
  • Court of Justice - Judgment C -141/00 -N44 : point 34
  • Court of Justice - Judgment C -45/01 : point 48
  • Court of Justice - Judgment C -286/03 -N37 : point 38
  • Court of Justice - Judgment C -498/03 : point 35
  • Court of Justice - Judgment C -498/03 -N30 : point 35
  • Court of Justice - Judgment C -498/03 -N34 : point 22
  • Court of Justice - Judgment C -262/08 -N38 : point 43
  • Court of Justice - Judgment C -262/08 -N39 : point 43
  • Court of Justice - Judgment C -262/08 -N40 : point 44
  • Court of Justice - Judgment C -174/11 -N22 : point 37
  • Court of Justice - Judgment C -174/11 -N26 : point 24
  • Court of Justice - Judgment C -594/13 -N21 : point 25
  • Court of Justice - Judgment C -594/13 -N26 : point 25
  • Court of Justice - Judgment C -594/13 -N27 : point 30
  • Court of Justice - Judgment C -594/13 -N29 : point 25


Dates

Date of the lodging of the application initiating proceedings

  • 11/07/2014

Date of the Opinion

  • 09/07/2015

Date of the hearing

Information not available

Date of delivery

21/01/2016


References

Publication in the Official Journal

Judgment: OJ C 98 from 14.03.2016, p.7

Application: OJ C 339 from 29.09.2014, p.5

Name of the parties

Les Jardins de Jouvence

Notes on Academic Writings

  1. Dominik-Ogińska, Dagmara: Les Jardins de Jouvence. Scope VAT exemption. Charitable nature of services provided by a serviced residence must be assessed, Highlights & Insights on European Taxation 2016 nº 5 p.74-75 (EN)
  2. Lépine, Alexandre: Exonérations de TVA : une identité de régime applicable aux maisons de retraite et aux résidences-services ?, Revue Lamy droit des affaires 2016 nº 113 p.40-44 (FR)
  3. Mosbrucker, Anne-Laure: Exonération de TVA pour les activités d'intérêt général, Europe 2016 Mars Comm. nº 3 p.60 (FR)
  4. Grube, Friederike: Von einer Einrichtung für betreutes Wohnen an Senioren erbrachte – einem Altersheim vergleichbare – Unterkunfts- und Pflegeleistungen können von der Mehrwertsteuer befreit sein, Mehrwertsteuerrecht 2016 p.239-240 (DE)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour d'appel de Mons - Belgium

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Code de la Taxe sur la valeur ajoutée, art. 44, paragraphe 2, 2º, tel que remplacé par la loi-programme du 11 juillet 2005. Décret du 5 juin 1997 relatif aux maisons de repos, résidences-services et aux centres d’accueil de jour pour personnes âgées, résidences-services et aux centres d’accueil de jour pour personne âgées de soixante ans au moins.

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Vajda

Advocate General

Bot

Language(s) of the Case

  • French

Language(s) of the Opinion

  • French