Asunto C-22/15: Recurso interpuesto el 19 de enero de 2015 — Comisión Europea/Reino de los Países Bajos
13.7.2015 ES Diario Oficial de la Unión Europea C 228/2
Lengua de procedimiento: neerlandés
Demandante: Comisión Europea (representantes: L. Lozano Palacios y G. Wils, agentes)
Demandada: Reino de los Países Bajos
— Que se declare que el Reino de los Países Bajos ha incumplido las obligaciones que le incumben en virtud de los artículos 2, apartado 1, 24, apartado 1, y 133 de la Directiva 2006/112/CE (1) del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (en lo sucesivo, «Directiva del IVA»), en relación con su artículo 132, apartado 1, letra m), eximiendo del IVA el alquiler de embarcaderos y cobertizos para embarcaciones en favor de socios de clubes de deportes acuáticos que, para la prestación de sus servicios relativos a actividades de navegación o de recreo que no pueden ser equiparados con la práctica del deporte o de la educación física, no emplean personal que trabaja para ellos.
— Que se declare que el Reino de los Países Bajos ha incumplido las obligaciones que le incumben en virtud de los artículos 2, apartado 1, 24, apartado 1, y 133 de la Directiva 2006/112/CE, en relación con su artículo 132, apartado 1, letra m), circunscribiendo, si el alquiler de embarcaderos y cobertizos para embarcaciones se realiza en favor de socios que practican deporte y si se relaciona directamente y es imprescindible para la práctica de dicho deporte, la exención de dicho alquiler a clubes de deportes acuáticos que, para la prestación de sus servicios, no emplean personal que trabaja para ellos.
— Que se condene en costas al Reino de los Países Bajos.
1. La Directiva 2006/112/CE obliga a los Estados miembros a eximir determinadas prestaciones de servicios, directamente relacionadas con la práctica del deporte o de la educación física, facilitadas por organismos sin fin lucrativo a las personas que practican el deporte o la educación física.
2. El artículo 11, apartado 1, letra e), de la Nederlandse Wet Omzetbelasting 1968 (Ley neerlandesa del impuesto sobre el volumen de negocios de 1968) exime del IVA a los...
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