European Court of Justice (Sixth Chamber)

J.-C. Bonichot, acting as President of the Sixth Chamber, A. Arabadjiev and C.G. Fernlund (Rapporteur), (Judges), M. Szpunar, Advocate General

Judgment delivered 19 January 2017*

Value added tax – Activity of (1) managing road infrastructure and (2) making it available on payment of a toll – Activities engaged in by a body governed by public law acting as a public authority – Presence of private operators – Whether significant distortion of competition – Whether actual or potential competition existed – Directive 2006/112 (the Principal VAT Directive), art. 13(1), second subparagraph.

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