CELEX: C2003/124/01
Language: en
Date: 2003-05-24 00:00:00
Title: 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)

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                                       2.    The heading of Article 13A of that directive does not, of itself,
                                                                                    entail restrictions on the possibilities of exemption provided for
                          (Sixth Chamber)                                           by that provision.
                           of 3 April 2003                                    (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                                              JUDGMENT OF THE COURT
performed by a natural person — Cultural services by a
                                soloist)                                                                  (Fifth Chamber)
                           (2003/C 124/01)                                                                of 3 April 2003
                   (Language of the case: German)                             in Case C-116/01 (Reference for a preliminary ruling from
                                                                              the Raad van State): SITA EcoService Nederland BV,
(Provisional translation; the definitive translation will be published        formerly Verol Recycling Limburg BV v Minister van
                    in the European Court Reports)                            Volkshuisvesting, Ruimtelijke Ordening en Milieu-
                                                                                                              beheer (1)
                                                                              (Environment — Waste — Regulation (EEC) No 259/93 —
In Case C-144/00: Reference to the Court under Article 234                    Directive 75/442/EEC — Treatment of waste in several
EC by the Bundesgerichtshof (Germany) for a preliminary                       stages — Use of waste as fuel in the cement industry and
ruling in the criminal proceedings before that court against                  use of incineration residues as raw material in cement
Matthias Hoffmann, on the interpretation of Article 13A(1)(n)                 manufacture — Classification as a recovery operation or as
of the Sixth Council Directive 77/388/EEC of 17 May 1977                      a disposal operation — Concept of the use of waste princi-
on the harmonisation of the laws of the Member States relating                       pally as a fuel or other means to generate energy)
to turnover taxes — Common system of value added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1), the Court
                                                                                                          (2003/C 124/02)
(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                                           (Language of the case: Dutch)
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 3 April 2003, in which it has ruled:                  (Provisional translation; the definitive translation will be published
                                                                                                   in the European Court Reports)
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                In Case C-116/01: Reference to the Court under Article 234
      of value added tax: uniform basis of assessment, is to be               EC by the Raad van State (Netherlands) for a preliminary ruling
      interpreted to the effect that the expression ‘other [recognised]       in the proceedings pending before that court between SITA
      cultural bodies’ does not exclude soloists performing individu-         EcoService Nederland BV, formerly Verol Recycling Limburg
      ally.                                                                   BV and Minister van Volkshuisvesting, Ruimtelijke Ordening