CELEX: 62009CA0237
Language: en
Date: 2010-06-03 00:00:00
Title: 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)

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.
   
      (1)  OJ C 220, 12.9.2009.