Social Services of General Interest (SSGI)

1.1.4. Overview of the current state of Community case-law concerning distinction between economic and non-economic activity 25
11
Examples of economic activities
The provision of emergency transport and patient transport even when such transport is provided by not-for-profit organisations 26
Employment procurement even when such activity is performed by public agencies 27
Exercise of control by a banking foundation which owns controlling shareholdings in a banking company, if such control goes beyond the exercise of rights of a
shareholder or member, even if such activity is not for profit. 28
Provision of tax advice and assistance helping taxpayers meet their tax liabilities and facilitating the duties incumbent on tax authorities, even if such assistance is
provided by legal persons established by employers or trade unions and licensed by the State. 29
Medical activities (such as dental treatment 30 , termination of pregnancy 31 ), there being no need to distinguish in that regard between care provided in a hospital
environment and care provided outside such an environment. 32 The fact that the patient need not pay for the medical service and/or costs are reimbursed by a sickness
insurance system will not exempt such activity from being of an economic nature in legal terms. 33
Not-for-profit nature does not preclude classification as an economic activity: 34
The activity of a non-profit-making organisation which manages an old-age insurance scheme intended to supplement a basic compulsory scheme, established by
law as an optional scheme and operating according to the principle of capitalisation in keeping with the rules laid down by the authorities in particular with regard to
conditions for membership, contributions and benefits. Even if such an organisation is non-profit-making, and the scheme it administers exhibits certain limited features of
25 We wish to thank MMMag. Rainer Palmstorfer for his invaluable assistance in compiling this overview.
26 ECJ Case C-475/99 Ambulanz Glöckner, ECR 2001, I-8089, par. 20.
27 ECJ, Case C-41/90, Höfner and Elser, ECR 1991, I-1979, par. 21; Case C-55/96, Job Centre coop, ECR 1997, I-7119, par. 21-25.
28 ECR, Case C-222/04, Cassa di Risparmio di Firenze, ECR 2006, I-289, par. 111-125.
29 ECJ, Case C-451/03, Servizi Ausiliari Dottori Commercialisti Srl, ECR 2006, I-2941, par. 63.
30 ECJ, Case 158/96, Kohll, ECR 1998, I-1931, par. 29.
31 ECJ, Case C-159/00, Grogan, ECR 1984, 377, par. 18.
32 ECJ, Case C-157/99, Smits and Peerbooms, ECR 2001, I-5437, par. 53; Joined Cases C-286/82 and 27/83, Luisi and Carbone, ECR 1984, 377, par. 16.
33 ECJ, Case C-157/99, Smits and Peerbooms, ECR 2001, I-5437, par. 58.
34 Conclusions AG Jacobs of 1-12-2005, Case C-5/05, Joustra, ECR 2006, I-11075, par. 84; Conclusions of AG Maduro of 10-11-2005, Case C-205/03, FENIN, ECR 2006, I-
6295, par. 14; ECJ, Case C-244/94, FFSA, ECR 1995, I-4013, par. 21; Case C-157/99, Smits and Peerbooms, ECR 2001, I-5437, par. 50-52.