Asunto C-488/18: Sentencia del Tribunal de Justicia (Sala Cuarta) de 10 de diciembre de 2020 (petición de decisión prejudicial planteada por el Bundesfinanzhof — Alemania) — Finanzamt Kaufbeuren mit Außenstelle Füssen / Golfclub Schloss Igling e.V. [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 132, apartado 1, letra m) — Exención de «determinadas prestaciones de servicios directamente relacionadas con la práctica del deporte o de la educación física» — Efecto directo — Concepto de «organismos sin fin lucrativo»]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
8.2.2021 ES Diario Oficial de la Unión Europea C 44/2
1) El artículo 132, apartado 1, letra m), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que no tiene efecto directo, de modo que, si un Estado miembro, cuando adapta su normativa a esa disposición, solo exime del impuesto sobre el valor añadido un número limitado de prestaciones de servicios directamente relacionadas con la práctica del deporte o de la educación física, la mencionada disposición no puede ser invocada directamente ante los órganos jurisdiccionales nacionales por un organismo sin fin lucrativo con el propósito de obtener la exención de otras prestaciones de servicios directamente relacionadas con la práctica del deporte o de la educación física que ese organismo presta a las...
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