Commission of the European Communities v Portuguese Republic (C-276/98)

Judgment of 8 Mar 2001

law://eu/cjeu/1998/c-276-98/para_25@2026-11-14

25Under Article 4(5) of the same directive, bodies governed by public law are not to be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they are acting for consideration. As the Court has held on numerous occasions, it is clear from that provision, when examined in the light of the aims of the directive, that two conditions must be cumulatively fulfilled in order for the exemption to apply: the activities must be carried out by a body governed by public law and they must be carried out by that body acting as a public authority (see, in particular, Case C-260/98 Commission v Greece [2000] ECR I-6537, paragraph 34; C-276/97 Commission v France [2000] ECR I-6251, paragraph 39; Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraph 37; Case C-359/97 Commission v United Kingdom [2000] ECR I-6355, paragraph 49; and Case C-408/97 Commission v Netherlands [2000] ECR I-6417, paragraph 34).

Commission of the European Communities v Portuguese Republic (C-276/98)

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