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.