Request for a preliminary ruling from the Bundesfinanzhof in the case „go fair"Zeitarbeit.

1. On the interpretation of Article 132(1)(g) of Council Directive 2006/112/EC:
(a) Can a Member State exercise the discretion it enjoys in the context of recognising a body as being devoted to social wellbeing in such a way that, while it recognises persons who provide their services to social security funds and care funds, it does not also recognise State-examined care workers who provide their services directly to persons in need of care?
(b) If State-examined care workers are to be recognised as being devoted to social wellbeing, does the recognition of a temporary work agency which hires out State-examined care workers to recognised care establishments (host establishments) follow from the recognition of the staff hired out?
2. On the interpretation of Article 134(a) of Council Directive 2006/112/EC:
Is the supply of State-examined care workers, as a transaction closely linked to welfare and social security work, essential to the provision of care services to the host establishment (user undertaking), if the host establishment cannot operate without staff?

C-594/13

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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