In the German case of Finanzamt Steglitz v I Zimmermann (CJEU Case C-174/11) the CJEU held that article 13A(1)(g) of the Sixth Directive had the effect that ‘the VAT exemption for out-patient services supplied by commercial service-providers may not be made subject to a condition such as that at issue in the main proceedings by virtue of which the costs relating to those services must during the preceding calendar year have been borne wholly or partly by the statutory social security or social welfare authorities in at least two thirds of cases where that condition is not capable of ensuring equal treatment in relation to the recognition for the purposes of that provision of the ‘charitable’ nature of organisations other than bodies governed by public law’.
In the German case of Finanzamt Steglitz v I Zimmermann (CJEU Case C-174/11) the CJEU held that article 13A(1)(g) of the Sixth Directive had the effect that ‘the VAT exemption for out-patient services supplied by commercial service-providers may not be made subject to a condition such as that at issue in the main proceedings by virtue of which the costs relating to those services must during the preceding calendar year have been borne wholly or partly by the statutory social security or social welfare authorities in at least two thirds of cases where that condition is not capable of ensuring equal treatment in relation to the recognition for the purposes of that provision of the ‘charitable’ nature of organisations other than bodies governed by public law’.
