Judgment_paragraph 47 · Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99)

47Finally, it should be observed that, according to the 11th recital of the preamble to the Sixth Directive, the Council's aim in establishing the common list of exemptions was to ensure that the Community's own resources are collected in a uniform manner in all the Member States. It follows that, even though Article 13B of the Sixth Directive refers to the exemption conditions laid down by the Member States, the exemptions provided for by that provision must constitute independent concepts of Community law so that the basis for assessing VAT is determined uniformly and according to Community rules (see Commission v Ireland, paragraph 51, and Case C-240/99 Försäkringsaktiebolaget Skandia [2001] ECR I-1951, paragraph 23).

Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99)

Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99)

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