Keywords
Summary

Keywords

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1.Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Supply of goods - Concept

( Council Directive 77/388/EEC, Art . 5(1 ) )

2.Preliminary rulings - Jurisdiction of national court - Application of provisions interpreted by the Court

( EEC Treaty, Art . 177 )

Summary

1."Supply of goods" in Article 5(1 ) of the Sixth Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning the transfer of the right to dispose of tangible property as owner, even if there is no transfer of legal ownership of the property .

It is for the national court to determine in each individual case, on the basis of the facts of the case, whether or not there is such a transfer .

2.Under the division of functions provided for by Article 177 of the Treaty, it is for the national court to apply the rules of Community law, as interpreted by the Court, to an individual case . No such application is possible without a comprehensive appraisal of the facts of the case .