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Document 61984CJ0139

Summary of the Judgment

Judgment of the Court (Fifth Chamber) of 14 May 1985.
Van Dijk's Boekhuis BV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad - Netherlands.
VAT - Work on customers' materials - Book repairs.
Case 139/84.

Keywords
Summary

Keywords

TAX PROVISIONS - HARMONIZATION OF LEGISLATION - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - SUPPLY OF GOODS - PRODUCTION OF GOODS FROM CUSTOMERS ' MATERIALS - CONCEPT - REPAIRS - EXCLUDED

( COUNCIL DIRECTIVES 67/228 , ART . 5 ( 2 ) ( D ), AND 77/338 , ART . 5 ( 5 ) ( A ))

Summary

THE PRODUCTION OF GOODS FROM CUSTOMERS ' MATERIALS AS REFERRED TO IN ARTICLE 5 ( 2 ) ( D ) OF THE SECOND DIRECTIVE AND ARTICLE 5 ( 5 ) ( A ) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES ONLY TAKES PLACE WHERE A CONTRACTOR PRODUCES A NEW ARTICLE FROM THE MATERIALS ENTRUSTED TO HIM BY HIS CUSTOMER . A NEW ARTICLE IS PRODUCED WHEN THE WORK OF THE CONTRACTOR RESULTS IN AN ARTICLE WHOSE FUNCTION , ACCORDING TO GENERALLY ACCEPTED VIEWS , IS DIFFERENT FROM THAT OF THE MATERIALS PROVIDED .

IT FOLLOWS THAT REPAIRS , HOWEVER RADICAL THEY MAY BE , WHICH SIMPLY RESTORE TO THE ARTICLE ENTRUSTED TO THE CONTRACTOR THE FUNCTION WHICH IT PREVIOUSLY HAD WITHOUT RESULTING IN THE CREATION OF A NEW ARTICLE DO NOT AMOUNT TO THE PRODUCTION OF GOODS FROM CUSTOMERS ' MATERIALS .

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