EU tax law WEB Saudaçor - C-174/14

7.7.2014   

EN

Official Journal of the European Union

C 212/15

1.

May a national court give substance to the concept of body governed by public law within the meaning of the first paragraph of Article 13(1) of Council Directive 2006/112/EC (1) of 28 November 2006, by reference to the legislative concept of body governed by public law laid down in Article 1(9) of Directive 2004/18/EC (2) of the European Parliament and of the Council of 31 March 2004?

2.

Is an entity established as a limited company, with exclusively public capital and 100 % owned by the Autonomous Region of the Azores, and whose object is the exercise of consultancy and management activities in matters relating to the Regional Health System, with the purpose of developing and reorganising it, through the performance of programme agreements concluded with the Autonomous Region of the Azores, which holds, by delegation, the public-authority powers conferred in those matters on the Autonomous Region, which was originally responsible for providing the public health service, covered by the concept of a body governed by public law acting as a public authority for the purpose of the first paragraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006?

3.

In the light of the provisions of that directive, may the consideration received by that company, which consists in the making available of the financial resources necessary for the performance of those programme agreements, be regarded as payment for the services provided, for the purposes of liability to VAT?

4.

If so, does that company satisfy the requirements necessary in order to be entitled to rely upon the rule governing not being regarded as a taxable person laid down in Article 13(1) of Council Directive 2006/112/EC of 28 November 2006?