In ‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13) (12 March 2015) the CJEU found that the supply of care workers by a temporary work agency was not exempt.
Go fair a temporary work agency hired out care workers it employed to inpatient and outpatient care establishments. It had appealed the decision of the German tax authorities that its services were not VAT exempt as it did not operate an establishment involved in nursing and caring.
The CJEU noted that it is for the national authorities in accordance with EU law (in particular the Principal VAT Directive 2006/112/EC art 132(1)(g)) to take a number of factors into account when determining which bodies must be recognised as ‘devoted to social wellbeing’. German law had not recognised temporary work agencies as such bodies. The CJEU found that the workers were employed and therefore did not independently carry...
