Case C-407/07: Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(f) — Exemptions — Conditions — Services supplied by independent groups — Services supplied to one or several members of the group)
Date: 2008-12-11
Institutions: Court of Justice
Subjects: Netherlands, VAT, delivery, distributive trades, interpretation of the law, provision of services, tax exemption

C 32/8

EN

Official Journal of the European Union

7.2.2009

Parties to the main proceedings

Applicants: MI.VER Srl, Daniele Antonelli

Judgment of the Court (Third Chamber) of 11 December
2008 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden — Netherlands) — Stichting
Intercollegiale
Centraal

Begeleidingsorgaan

voor

de

Toetsing v Staatssecretaris van Financiën

Defendant: Provincia di Macerata

(Case C-407/07) (1)

Re:

Reference for a preliminary ruling — Tribunale di Ancona —
Interpretation of Council Directive 75/422/EEC of 15 July 1975
on waste (OJ 1975 L 194, p. 39) and of Commission Decision
2000/532/EC of 3 May 2000 replacing Decision 94/3/EC estab-
lishing a list of wastes pursuant to Article 1(a) of Council Direc-
tive 75/442/EEC and Council Decision 94/904/EC establishing a
list of hazardous waste pursuant to Article 1(4) of Council
Directive 91/689/EEC on hazardous waste (OJ 2000 L 226,
p. 3) — Notion of temporary deposit — Right of the producer
to mix together items of waste covered by different codes in the
European Waste Catalogue
in Decision
2000/532/EC

provided

for

Operative part of the judgment

1. Council Directive 75/442/EEC of 15 July 1975 on waste, as
amended by Regulation (EC) No 1882/2003 of the European
Parliament and of
the Council of 29 September 2003, and
Commission Decision 2000/532/EC of 3 May 2000 replacing
Decision 94/3/EC establishing a list of wastes pursuant
to
Article 1(a) of Council Directive 75/442/EEC on waste and
Council Decision 94/904/EC establishing a list of hazardous waste
pursuant to Article 1(4) of Council Directive 91/689/EEC on
hazardous waste do not preclude a producer of waste mixing
together
items of waste covered by different codes in the list
annexed to Decision 2000/532 during their temporary storage,
pending collection, on the site where they are produced. However,
the Member States are required to adopt measures requiring produ-
cers of waste to sort and store waste separately during its temporary
storage, pending collection, on the site where it is produced, using,
if they consider such
for that purpose, the codes from that list,
measures to be necessary to achieve the objectives laid down in the
first paragraph of Article 4 of Directive 75/442/EEC, as amended
by Regulation No 1882/2003.

2. Since the national rules repeat the list of waste annexed to Decision
2000/532, code 15 01 06 corresponding to ‘mixed packaging’
may be used to cover waste consisting of packaging of various
materials grouped together.

(Sixth VAT Directive — Article 13A(1)(f) — Exemptions —
Conditions — Services supplied by independent groups —
Services supplied to one or several members of the group)

(2009/C 32/13)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Stichting Centraal Begeleidingsorgaan voor de Inter-
collegiale Toetsing

Defendant: Staatssecretaris van Financiën

Re:

Preliminary ruling — Hoge Raad der Nederlanden — Interpreta-
tion of Article 13.A(1)(f) 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) — Services supplied by independent associations for the
purpose of providing their members with services which are
directly necessary for the exercise of an exempted activity

Operative part of the judgment

Article 13A(1)(f) 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 must be interpreted as meaning that, provided the
other conditions in that provision are met, services supplied to their
members by
exemption
contained in that provision, even if those services are supplied only to
one or several of those members.

independent groups are

covered by

the

(1) OJ C 283, 24.11.2007.

(1) OJ C 283, 24.11.2007.