16.5.2009 |
EN |
Official Journal of the European Union |
C 113/23 |
Reference for a preliminary ruling from the Conseil d'État (France) lodged on 2 March 2009 — Graphic Procédé v Ministère du budget, des comptes publics et de la fonction publique
(Case C-88/09)
2009/C 113/44
Language of the case: French
Referring court
Conseil d'État
Parties to the main proceedings
Applicant: Graphic Procédé
Defendant: Ministère du budget, des comptes publics et de la fonction publique
Question referred
What are the criteria to be employed in order to determine whether reprographics is a supply of goods or a provision of services [for the purposes 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] (1)?
(1) OJ 1977 L 145, p. 1.