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European Union
Gmina Wrocław v Minister Finansów (C-276/14)
Judgment
Consideration of the question referred
30

Gmina Wrocław v Minister Finansów (C-276/14)

Judgment of 29 Sept 2015law://eu/cjeu/2014/c-276-14/para_30@2026-11-11

30Thus, for a body governed by public law to be regarded as a taxable person within the meaning of the VAT Directive, it must, in accordance with Article 9(1) of that directive, independently carry out any economic activity.

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

Key facts

Court: Court of Justice · Grand Chamber
Case: C-276/14 · ECLI:EU:C:2015:635
Decided: 29 Sept 2015
Procedure: Preliminary reference · referred by the Naczelny Sąd Administracyjny (Poland)
Applicant: Gmina Wrocław
Defendant: Minister Finansów
Rapporteur: C.G. Fernlund
Advocate General: N. Jääskinen
Bench: 15 judges
V. Skouris, K. Lenaerts, A. Tizzano, R. Silva de Lapuerta, T. von Danwitz, A. Ó Caoimh, J.-C. Bonichot, C. Vajda, E. Levits, A. Arabadjiev, M. Safjan, A. Prechal, E. Jarašiūnas, C.G. Fernlund, J.L. da Cruz Vilaça
Language: Polish
Official: CURIA · EUR-Lex 62014CJ0276

Topics

Principles of Union law Value added tax

History · 1 version

29 Sept 2015Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 14: Proceedings brought by B (C-439/19); Drago Nemec v Republika Slovenija (C-256/15); RL sp. z o.o. v J.M (C-199/19); Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej (C-604/19)2 provisions; M. sp. z o.o. I. S.K.A. v R.W (C-725/23); Edward Cussens and Others v T. G. Brosman (C-251/16); Belgische Staat / Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG (T-575/24); HF and WI v Anexartiti Archi Dimosion Esodon (C-72/24); Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs (C-695/20); Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others (C-424/19); IO v Inspecteur van de rijksbelastingdienst (C-420/18); Carrefour Hypermarchés SAS and Others v Ministre des Finances et des Comptes publics (C-510/16); Christine Nigl and Others v Finanzamt Waldviertel (C-340/15); Dansk Industri (DI), acting on behalf of Ajos A/S v Estate of Karsten Eigil Rasmussen (C-441/14)
Cites 15: Treaty on the Functioning of the European Union (consolidated 2016); Treaty on European Union (consolidated 2016)2 provisions; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Vasiliki Balazs v Casa Judeţeană de Pensii Cluj and Casa Judeţeană de Pensii Cluj v Attila Balazs (C-401/13, C-432/13); J. A. van der Steen v Inspecteur van de Belastingdienst Utrecht-Gooi/kantoor Utrecht (C-355/06); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Commission of the European Communities v Kingdom of the Netherlands (235/85); European Commission v Kingdom of Sweden (C-480/10); Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc (C-210/04); 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; Staatssecretaris van Financiën v J. Heerma (C-23/98); Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda (C-202/90); European Commission v Kingdom of the Netherlands (C-79/09); Gmina Wrocław v Minister Finansów (C-276/14); Commission of the European Communities v Kingdom of Spain (C-154/08)