Judgment of the Court (Second Chamber) of 25 March 2010 — European Commission v Kingdom of the Netherlands

(Case C-79/09) (1)

(Failure of Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Articles 13 and 132 - Bodies governed by public law - Capacity as public authorities - Activities - Treatment as non-taxable persons - Exemptions - Socio-cultural, health and education sectors - ‘Euroregions’ - Promotion of work mobility - Making available of personnel - Burden of proof)

2010/C 134/12

Language of the case: Dutch

Parties

Applicant: European Commission (represented by: D. Triantafyllou and W. Roels, acting as Agents)

Defendant: Kingdom of the Netherlands (represented by: C.M. Wissels, D.J.M. de Grave and Y. de Vries, acting as Agents)

Re:

Failure of a Member State to fulfil its obligations — Infringement of Articles 2(1)(c), 13, 24(1) and 132 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Making available of personnel in the health, education and socio-cultural sectors — Promotion of work mobility — Euroregion

Operative part of the judgment

The Court:

(1)  OJ C 129 of 6.6.2006.