This document is an excerpt from the EUR-Lex website
Document 62009CA0237
Case C-237/09: Judgment of the Court (Third Chamber) of 3 June 2010 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Belgian State v Nathalie De Fruytier (Sixth VAT Directive — Article 13(A)(1)(d) — Exemptions for activities in the public interest — Supply of human organs, blood and milk — Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories — Concepts of ‘supply of goods’ and ‘supply of services’ — Distinguishing criteria)
Case C-237/09: Judgment of the Court (Third Chamber) of 3 June 2010 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Belgian State v Nathalie De Fruytier (Sixth VAT Directive — Article 13(A)(1)(d) — Exemptions for activities in the public interest — Supply of human organs, blood and milk — Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories — Concepts of ‘supply of goods’ and ‘supply of services’ — Distinguishing criteria)
Case C-237/09: Judgment of the Court (Third Chamber) of 3 June 2010 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Belgian State v Nathalie De Fruytier (Sixth VAT Directive — Article 13(A)(1)(d) — Exemptions for activities in the public interest — Supply of human organs, blood and milk — Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories — Concepts of ‘supply of goods’ and ‘supply of services’ — Distinguishing criteria)
SL C 209, 31.7.2010, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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31.7.2010 |
EN |
Official Journal of the European Union |
C 209/10 |
Judgment of the Court (Third Chamber) of 3 June 2010 (reference for a preliminary ruling from the Cour de cassation (Belgium)) — Belgian State v Nathalie De Fruytier
(Case C-237/09) (1)
(Sixth VAT Directive - Article 13(A)(1)(d) - Exemptions for activities in the public interest - Supply of human organs, blood and milk - Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories - Concepts of ‘supply of goods’ and ‘supply of services’ - Distinguishing criteria)
2010/C 209/13
Language of the case: French
Referring court
Cour de cassation
Parties to the main proceedings
Applicant: Belgian State
Defendant: Nathalie De Fruytier
Re:
Reference for a preliminary ruling — Cour de cassation (Belgium) — Interpretation of Article 13(A)(1)(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemptions for activities in the public interest — Supply of human organs, blood and milk — Possibility of treating the activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories as a supply.
Operative part of the judgment
Article 13(A)(1)(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, exempting ‘supplies of human organs, blood and milk’ from value added tax, must be interpreted as not applying to the activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories.