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?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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