Judgment_paragraph 28 · Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën (C-92/13)

28In this regard, it should be observed that the wording of that provision, namely ‘goods produced, constructed, extracted, processed, … in the course of [the] business [of a taxable person]’, covers not only goods entirely produced, constructed, extracted or processed by the business concerned itself, but also goods produced, constructed, extracted or processed by a third party with materials provided by that business (see, to that effect, judgment in Gemeente Vlaardingen, EU:C:2012:698, paragraph 27).