Judgment of the Court (Third Chamber) of 12 November 2009 — Commission of the European Communities v Kingdom of Spain

(Case C-154/08) (1)

(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)

2010/C 11/03

Language of the case: Spanish

Parties

Applicant: Commission of the European Communities (represented by: M. Afonso and F. Jimeno Fernández, acting as Agents)

Defendant: Kingdom of Spain (represented by: J.M. Rodríguez Cárcamo, acting as Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 2 and 4(1) and (2) 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) — Taxable persons — Activities or operations carried out by ‘registradores de la propiedad’

Operative part of the judgment

The Court:

(1)  OJ C 171, 05.07.2008.