Judgment_paragraph 19 · Kronospan Mielec sp. z o.o. v Dyrektor Izby Skarbowej w Rzeszowie (C-222/09)

19In order to answer that question, it must first of all be noted that the third indent of Article 9(2)(e) of the Sixth Directive does not refer to professions, such as those of lawyers, consultants, accountants or engineers, but to services. The European Union legislature has used the professions mentioned in that provision as a means of defining the categories of services to which it refers (Case C-145/96 von Hoffmann [1997] ECR I-4857, paragraph 15).

Kronospan Mielec sp. z o.o. v Dyrektor Izby Skarbowej w Rzeszowie (C-222/09)

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