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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.