Les Jardins de Jouvence v État Belge

In Les Jardins de Jouvence v État Belge C-335/14 (21 January 2016) the CJEU found that a serviced residence for the elderly could benefit from the VAT exemption for ‘services linked to welfare and social security work’ even though it was operated for profit.

Les Jardins de Jouvence (LJJ) operated and managed a serviced residence of independent dwellings with access to a range of optional services available for a fee: a bar restaurant; a hairdressing and beauty salon; a physiotherapy room; occupational therapy activities; a laundry; a pharmacy where blood could be collected; and a doctor’s surgery. The issue was whether the services provided by the residence which were performed with a view to profit came under the exemption of the Sixth Directive Art 13A(1)(g). This in turn depended on whether LJJ was an organisation ‘recognised as charitable by the member state concerned’; and on whether the...