Action brought on 11 January 2006 by the Commission of the European Communities against the Hellenic Republic

(Case C-13/06)

(Language of the case: Greek)

An action against the Hellenic Republic was brought before the Court of Justice of the European Communities on 11 January 2006 by the Commission of the European Communities, represented by Dimitris Triantafillou, with an address for service in Luxembourg.

The Commission claims that the Court should:

declare that, by imposing VAT on services which consist in the provision of a vehicle-breakdown service, the Hellenic Republic has failed to fulfil its obligations under Article 13B(a) of the Sixth Directive; ¹

order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

The Commission submits that although the Greek body ELPA (Elliniki Leskhi Aftokinitou kai Periigiseon; Automobile & Touring Club of Greece) which provides roadside assistance is not subject to the insurance directives, it engages in insurance activity for the purposes of Article 13B(a) of the Sixth VAT Directive.

The Commission relies on the other language versions of the directive and also:

-    the principle of neutrality of VAT, which requires the same activity to be taxed in the same way, irrespective of the person carrying it out;

-    the fact that in case-law the term 'insurance' (Case C-349/96 CPP) is construed as covering vehicle-breakdown services;

-    the independence of the tax provisions vis-à-vis other Community provisions (insurance directives);

-    the fact that roadside assistance by insurers is subject to the Insurance Directive 73/239 (as amended by Directive 84/641).

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¹ - OJ No L 145, 13.6.1977, p.1.