Judgment of the Court (Fourth Chamber) of 7 December 2006 - Commission of the European Communities v Hellenic Republic
(Failure of a Member State to fulfil obligations - Sixth VAT Directive - Exemptions - Article 13B(a) - Insurance transactions - Body providing road assistance services)
Language of the case: Greek
Parties
Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent,)
Defendants: Hellenic Republic (represented by: P. Mylonopoulos and K. Boskovits, Agents)
Re:
Failure of a Member State to fulfil obligations - Infringement of Article 13B(a) 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) - Exemption of insurance transactions - Roadside assistance body not falling within the insurance directives but engaging in insurance activities for the purposes of Article 13B(a)
Operative part of the judgment
The Court:
Declares that, by levying value added tax on services consisting in road assistance in the event of a breakdown, the Hellenic Republic has failed to fulfil its obligations under Article 13B(a) of the 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;
Orders the Hellenic Republic to pay the costs.
____________1 - OJ C 48, 25.02.2006.