C-79/09European Commission v Kingdom of the Netherlands

Domstolens egne nøkkelord

Failure of a Member State to fulfil its obligations – Value added tax – Directive 2006/112/EC – Articles 13 and 132 – Bodies governed by public law – Capacity of public authorities – Activities – Treatment as non-taxable persons – Exemptions – Health, education and sociocultural sectors – ‘Euroregions’ – Promotion of occupational mobility – Supply of staff – Burden of proof.

Tolker