Sentencia del Tribunal de Justicia (Sala Tercera), de 9 de febrero de 2006 , en el asunto C-415/04 (petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden): Staatssecretaris van Financiën contra Stichting Kinderopvang Enschede ( Sexta Directiva sobre el IVA — Exenciones — Prestaciones de servicios relacionadas con la asistencia social y con la Seguridad Social así como con la protección y la educación de la infancia o de la juventud )

• Jurisdiction: European Union
• Published date: 12 April 2006
• Celex Number: C2006/086/14

8.4.2006 EN Official Journal of the European Union C 86/8

---

JUDGMENT OF THE COURT

(Third Chamber)

of 9 February 2006

in Case C-415/04: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Staatssecretaris van Financiën v Stichting Kinderopvang Enschede (1)

(Sixth VAT Directive - Exemptions - Supply of services linked to welfare and social security work and protection and education of children or young people)

(2006/C 86/14)

Language of the case: Dutch

In Case C-415/04: reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 24 September 2004, received at the Court on the same day, in the proceedings between Staatssecretaris van Financiën and Stichting Kinderopvang Enschede — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J. Malenovský, A. La Pergola, A. Borg Barthet (Rapporteur) and A. Ó Caoimh, Judges; F.G. Jacobs, Advocate General; R. Grass, Registrar, gave a judgment on 9 February 2006, in which it ruled:

Article 13A(1)(g) and (h) 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, read together with Article 13A(2)(b) thereof, must be interpreted as meaning that services as an intermediary between persons seeking, and persons offering, a childcare service, provided by a body governed by public law or an organisation recognised as charitable by the Member State concerned, may benefit from exemption under those provisions only where:

— the childcare service itself meets the conditions for exemption laid down in those provisions;

— that service is of such a nature or quality that parents could not be assured of obtaining a service of the same value without the assistance of an intermediary service such as that which is the subject-matter of the dispute in the main proceedings;

— the basic purpose of the intermediary services is not to obtain additional income for the service provider by carrying out transactions which are in direct competition with those of commercial enterprises...