This new case concerning the VAT exemption benefiting to certain groups providing services to their members deals with the German regulations which limit the benefit of the VAT exemption provided by Article 132, 1, f of the VAT Directive to autonomous groups of persons working in the health sector.
According to the Advocate General, Mr. Wathelet, first, the text of the Directive does not limit the scope of the exemption on the ground of the group members’ activity and, second, the existence of a competitive distortion, which can jeopardize the application of the regime, must necessarily be assessed in concreto.
His conclusions conflict with those of the Advocate General Ms. Kokott in the cases DNB Banka (C-326/15), Aviva (C-605/15) and Commission v/ Luxemburg (C-274/15) where she pointed out that the VAT exemption could not benefit to the financial and insurance sectors because these are not general interest activities (cf. ITN n °118, March 2017).
