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Case C-331/19: Judgment of the Court (Tenth Chamber) of 1 October 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Annex III, point 1 — Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ — Aphrodisiac products)
ECLI:EU:UNKNOWN:62019CA0331
62019CA0331
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23.11.2020
Official Journal of the European Union
C 399/15
(Case C-331/19) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 98 - Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services - Annex III, point 1 - Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ - Aphrodisiac products)
(2020/C 399/20)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Staatssecretaris van Financiën
Defendant: X
Operative part of the judgment
The concepts of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’, set out in point 1 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as meaning that they refer to all products containing nutrients which serve as building blocks, generate energy and regulate its functions, which are necessary to keep the human body alive and enable it to function and develop, and which are consumed in order to provide it with those nutrients.
(1) OJ C 255, 29.7.2019.