Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

20 February 2006
Categories: Tax cases
Staatssecretaris van Financien v Stichting Kinderopvang Enschede (Case C-415/04); European Commission v UK (Case C-305/03); UBS AG v CRC; CRC v IDT Card Services Ireland Ltd; Low (SpC 516); Sheikh (SpC 514)

Charitable childcare

The claimant a non-profit making organisation in the Netherlands provided childcare for pre-school children and also acted as an intermediary between people who offered to look after children in their homes and parents who wished their children to be looked after by host parents. The Dutch tax authority said that the claimant was not exempt from VAT for its services as an intermediary. The claimant appealed and the issue was referred to the European Court of Justice.
The court said that the childcare provided by the host parents to which the claimant was linked as intermediary was capable of coming within the exemption. It was also clear that the foundation was a charitable one. However to qualify for exemption the hosts had to fulfil the exemption's conditions. They were independent persons who could not be governed by public law ...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon