C-154/08Commission of the European Communities v Kingdom of Spain

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2 and Article 4(1), (2) and (5) - Harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment - Taxable persons - Activities or operations carried out by 'registradores de la propiedad' (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district - Economic activities - Activity carried out independently - Public-law bodies carrying out activities in connection with their public duties - Infringement of Community law attributable to a national court.

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