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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0444
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canonical_url: https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62025TA0444
source: eu-eurlex
category: government/eu
category_raw: case-law
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-26T22:00:00Z'
fetched_at: '2026-07-27T03:00:56.047409Z'
updated_at: '2026-07-27T03:08:45Z'
status: published
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content_changed_at: '2026-07-27T03:00:57.118946Z'
license_note: full
license_basis: cc-by-4.0-decision-2011-833-eu
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62025TA0444),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合法院は、税務グループ内で特定の条件を満たさないメンバーが提供するサービスについて、公共利益に関する免税規定を適用しないと判断した。
summary_source: llm
summary_en: 欧州連合法院は、税務グループ内で特定の条件を満たさないメンバーが提供するサービスについて、公共利益に関する免税規定を適用しないと判断した。
provenance:
  doc_id: 62025TA0444
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
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- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
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- name: Supreme_Court
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- name: domestic_politics
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- name: sci_environment
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- name: 7月24日から26日のライブイベント
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title: 'Case T-444/25, Cavert: Judgment of the General Court (Second Chamber, sitting
  with five Judges) of 10 June 2026 (request for a preliminary ruling from the Hoge
  Raad der Nederlanden – The Netherlands) – Staatssecretaris van Finaciën v Fiscale
  Eenheid Stichting X c.s. (Reference for a preliminary ruling – Common system of
  value added tax (VAT) – Taxable persons – VAT group – Article 11 of Directive 2006/112/EC –
  Exemptions for certain activities in the public interest – Article 132(1)(b) and
  (g) of Directive 2006/112 – Services of a VAT group provided by a member of that
  group which does not meet all the conditions for exemption)'
---

# Case T-444/25, Cavert: Judgment of the General Court (Second Chamber, sitting with five Judges) of 10 June 2026 (request for a preliminary ruling from the Hoge Raad der Nederlanden – The Netherlands) – Staatssecretaris van Finaciën v Fiscale Eenheid Stichting X c.s. (Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable persons – VAT group – Article 11 of Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132(1)(b) and (g) of Directive 2006/112 – Services of a VAT group provided by a member of that group which does not meet all the conditions for exemption)

## TL;DR
欧州連合法院は、税務グループ内で特定の条件を満たさないメンバーが提供するサービスについて、公共利益に関する免税規定を適用しないと判断した。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Case T-444/25, Cavert: Judgment of the General Court (Second Chamber, sitting with five Judges) of 10 June 2026 (request for a preliminary ruling from the Hoge Raad der Nederlanden – The Netherlands) – Staatssecretaris van Finaciën v Fiscale Eenheid Stichting X c.s. (Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable persons – VAT group – Article 11 of Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132(1)(b) and (g) of Directive 2006/112 – Services of a VAT group provided by a member of that group which does not meet all the conditions for exemption)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0444) — published 2026-07-26T22:00:00Z