Judgment of the Court (Third Chamber) of 6 December 2007 — Commission of the European Communities v Federal Republic of Germany

(Case C-401/06) (1)

(Failure of a Member State to fulfil obligations - Taxation - Sixth VAT Directive - Supply of services - Executor of a will - Place where the service is performed - Article 9(1) and (2)(e))

(2008/C 22/18)

Language of the case: German

Parties

Applicant: Commission of the European Communities (represented by: D. Triantafyllou, Agent)

Defendant: Federal Republic of Germany (represented by: M. Lumma, Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement of Article 9(2)(e) 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 (OJ 1977 L 145, p. 1) — Services supplied by executors for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier — Place of supply of services — Characterisation of activities of executors

Operative part of the judgment

The Court:

(1)  OJ C 294, 2.12.2006.