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Case C-88/09: Judgment of the Court (First Chamber) of 11 February 2010 (reference for a preliminary ruling from the Conseil d'État, France) — Graphic Procédé v Ministère du budget, des comptes publics et de la fonction publique (Taxation — Sixth VAT Directive — Reprographics activities — Concepts of supply of goods and supply of services — Distinguishing criteria)
ECLI:EU:UNKNOWN:62009CA0088
62009CA0088
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27.3.2010
Official Journal of the European Union
C 80/5
(Case C-88/09) (<span class="super">1</span>)
(Taxation - Sixth VAT Directive - Reprographics activities - Concepts of ‘supply of goods’ and ‘supply of services’ - Distinguishing criteria)
2010/C 80/09
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Graphic Procédé
Defendant: Ministère du budget, des comptes publics et de la fonction publique
Re:
Reference for a preliminary ruling — Conseil d’État — Interpretation of Articles 2(1), 5(1) and 6(1) 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) — Reprographics — Criteria to take into account in order to distinguish a supply of services from a provision of services for the purposes of the Sixth Directive
Operative part of the judgment
Article 5(1) 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 reprographics activities have the characteristics of a supply of goods to the extent that they are limited to mere reproduction of documents on materials, where the right to dispose of them has been transferred from the reprographer to the customer who ordered the copies of the original. Such activities must be classified however as a ‘supply of services’, within the meaning of Article 6(1) of Sixth Directive 77/388, where it is clear that they involve additional services liable, having regard to the importance of those services for the recipient, the time necessary to perform them, the processing required by the original documents and the proportion of the total cost that those services represent, to be predominant in relation to the supply of goods, such that they constitute an aim in themselves for the recipient thereof.
(<span class="note">1</span>) OJ C 113, 16.5.2009.