CJEU – Recent Developments in Value Added Tax 2015

I. S. 286Introduction and List of Cases

This chapter analyzes a number of recent decisions of the Court of Justice of the European Union (hereinafter, CJEU) addressing VAT exemptions.

During the relevant period, the following judgments have been selected and listed by topic:

Immovable properties

• Case C-55/14 (Regie communale autonome du stade Luc Varenne): Concept of ‘exempted letting of immovable property’ – Provision for consideration of a football stadium reserving certain rights and prerogatives to the owner – Supply by the owner of various services representing 80 % of the charge specified in the contract;

Healthcare, social care and closely related activities

• Joined Cases C-144/13, C-154/13 and C-160/13 (VDP Dental Laboratory): Exemption for supplies of dental prostheses;

• Case C-594/13 (‘go fair’ Zeitarbeit): Exemption for supplies of services closely linked to welfare and social security work – Concept of ‘bodies recognized as being devoted to social wellbeing’ – Temporary-work agency hiring out qualified care workers;

• Case C-334/14 (De Fruytier): Exemptions for activities closely related to hospital and medical care – Transporting human organs and samples of human origin for the purposes...