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European Union
Commission of the European Communities v Federal Republic of Germany (C-401/06)
Judgment
The action
Findings of the Court
36

Commission of the European Communities v Federal Republic of Germany (C-401/06)

Judgment of 6 Dec 2007law://eu/cjeu/2006/c-401-06/para_36@2026-11-12

36As for services principally and habitually carried out as part of a lawyer s profession, the Court has stated that they are those of representing or defending the interests of a person (von Hoffmann, paragraph 17).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-401/06 · ECLI:EU:C:2007:759
Decided: 6 Dec 2007
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: Federal Republic of Germany
Rapporteur: A. Arabadjiev
Advocate General: Y. Bot
Bench: 5 judges
A. Rosas, J.N. Cunha Rodrigues, J. Klučka, P. Lindh, A. Arabadjiev
Language: German
Official: CURIA · EUR-Lex 62006CJ0401

Topics

Value added tax

History · 1 version

6 Dec 2007Reading

Connections

Cited by 1: Uniqa Asigurări SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală de Administrare a Marilor Contribuabili (C-267/21)2 provisions
Cites 8: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Commission of the European Communities v French Republic (C-62/89); Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt (168/84); Bernd von Hoffmann v Finanzamt Trier (C-145/96); Commission of the European Communities v Federal Republic of Germany (C-341/02); Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond (C-167/95); Jürgen Dudda v Finanzgericht Bergisch Gladbach (C-327/94); Syndicat des producteurs indépendants (SPI) v Ministère de l'Economie, des Finances et de l'Industrie (C-108/00)