European Commission v Kingdom of the Netherlands.

JurisdictionEuropean Union
Celex Number62009CJ0079
ECLIECLI:EU:C:2010:171
CourtCourt of Justice (European Union)
Docket NumberC-79/09
Procedure TypeRecours en constatation de manquement - non fondé
Date25 March 2010





Judgment of the Court (Second Chamber) of 25 March 2010 – Commission v Netherlands

(Case C-79/09)

Failure of Member State to fulfil obligations – Value added tax – Directive 2006/112/EC – Articles 13 and 132 – Bodies governed by public law – Capacity as public authorities – Activities – Treatment as non-taxable persons – Exemptions – Socio-cultural, health and education sectors – ‘Euroregions’ – Promotion of work mobility – Making available of personnel – Burden of proof

1. Actions for failure to fulfil obligations – Pre-litigation procedure – Subject-matter (Art. 226 EC) (see paras 21-24)

2. Tax provisions – Harmonisation of laws – Turnover taxes – Common...

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8 cases
  • Gmina Wrocław v Minister Finansów.
    • European Union
    • Court of Justice (European Union)
    • 30 June 2015
    ...(C‑288/07, EU:C:2008:505), apartados 25 a 28 y 38; Comisión/Irlanda (C‑554/07, EU:C:2009:464), apartados 39 a 41, y Comisión/Países Bajos (C‑79/09, EU:C:2010:171), apartados 76 y ( 24 ) Conclusiones del Abogado General Léger presentadas en el asunto FCE Bank (C‑210/04, EU:C:2005:582), punto......
  • European Commission v Slovak Republic.
    • European Union
    • Court of Justice (European Union)
    • 16 September 2015
    ...C‑1/00, EU:C:2001:687, paragraph 53; Commission v Germany, C‑135/01, EU:C:2003:171, paragraph 19 and 20; and Commission v Netherlands, C‑79/09, EU:C:2010:171, paragraph 40 Thus, the pre-litigation procedure pursues the following three objectives: to allow the Member State to put an end to a......
  • Opinion of Advocate General Hogan delivered on 23 September 2021.
    • European Union
    • Court of Justice (European Union)
    • 23 September 2021
    ...da 33 a 35); del 1º dicembre 2005, Ygeia (C‑394/04 e C‑395/04, EU:C:2005:734, punti da 23 a 29); del 25 marzo 2010, Commissione/Paesi Bassi (C‑79/09, non pubblicata, EU:C:2010:171, punto 51); e del 10 giugno 2010, Future Health Technologies (C‑86/09, EU:C:2010:334, punto 27 V. sentenza del ......
  • Opinion of Advocate General Kokott delivered on 22 October 2020.
    • European Union
    • Court of Justice (European Union)
    • 22 October 2020
    ...(C‑699/15, EU:C:2017:344, point 25), du 10 juin 2010, CopyGene (C‑262/08, EU:C:2010:328, point 39), du 25 mars 2010, Commission/Pays‑Bas (C‑79/09, non publié, EU:C:2010:171, point 51) et du 1er décembre 2005, Ygeia (C‑394/04 et C‑395/04, EU:C:2005:734, point 18). 54 Arrêt du 14 juin 2007, H......
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