'go fair' Zeitarbeit OHG v Finanzamt Hamburg-Altona

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 132(1)(g) of Council Directive (EC) 2006/112 (on the common system of value added tax) should be interpreted as meaning that neither state-examined care workers who provided their services directly to persons in need of care nor a temporary-work agency which supplied such workers to establishments recognised as being devoted to social wellbeing came within the scope of 'bodies recognised as being devoted to social wellbeing' contained in that provision.

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