Judgment of the Court (Sixth Chamber) of 3 April 2003 in Case C-144/00 (Reference for a preliminary ruling from the Bundesgerichtshof): Matthias Hoffmann (VAT — Sixth Directive — Exemptions for certain activities in the public interest — Body — Meaning — Services performed by a natural person — Cultural services by a soloist)
Date: 2003-05-24
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, interpretation of the law, music, tax exemption

24.5.2003

EN

Official Journal of the European Union

C 124/1

I

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT

(Sixth Chamber)

of 3 April 2003

2.

The heading of Article 13A of that directive does not, of itself,
entail restrictions on the possibilities of exemption provided for
by that provision.

(1) OJ C 176 of 24.6.2000.

in Case C-144/00 (Reference for a preliminary ruling from
the Bundesgerichtshof): Matthias Hoffmann (1)

(VAT — Sixth Directive — Exemptions for certain activities
in the public interest — Body — Meaning — Services
performed by a natural person — Cultural services by a
soloist)

(2003/C 124/01)

(Language of the case: German)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-144/00: Reference to the Court under Article 234
EC by the Bundesgerichtshof (Germany) for a preliminary
ruling in the criminal proceedings before that court against
Matthias Hoffmann, on the interpretation of Article 13A(1)(n)
of the 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), the Court
(Sixth Chamber), composed of: J.-P. Puissochet (Rapporteur),
President of the Chamber, R. Schintgen, V. Skouris, F. Macken
and J.N. Cunha Rodrigues, Judges; L.A. Geelhoed, Advocate
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 3 April 2003, in which it has ruled:

1. Article 13A(1)(n) of the 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,
is to be
interpreted to the effect that the expression ‘other [recognised]
cultural bodies’ does not exclude soloists performing individu-
ally.

JUDGMENT OF THE COURT

(Fifth Chamber)

of 3 April 2003

in Case C-116/01 (Reference for a preliminary ruling from
the Raad van State): SITA EcoService Nederland BV,
formerly Verol Recycling Limburg BV v Minister van
en Milieu-
Volkshuisvesting, Ruimtelijke Ordening

beheer (1)

(Environment — Waste — Regulation (EEC) No 259/93 —
Directive 75/442/EEC — Treatment of waste in several
stages — Use of waste as fuel in the cement industry and
use of incineration residues as raw material
in cement
manufacture — Classification as a recovery operation or as
a disposal operation — Concept of the use of waste princi-
pally as a fuel or other means to generate energy)

(2003/C 124/02)

(Language of the case: Dutch)

(Provisional translation; the definitive translation will be published
in the European Court Reports)

In Case C-116/01: Reference to the Court under Article 234
EC by the Raad van State (Netherlands) for a preliminary ruling
in the proceedings pending before that court between SITA
EcoService Nederland BV, formerly Verol Recycling Limburg
BV and Minister van Volkshuisvesting, Ruimtelijke Ordening