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European Union
État belge v Nathalie De Fruytier (C-334/14)
Judgment
Consideration of the questions referred
30

État belge v Nathalie De Fruytier (C-334/14)

Judgment of 2 Jul 2015law://eu/cjeu/2014/c-334-14/para_30@2026-11-10

30It is for the referring court to determine, having regard to all the particulars of the disputes before it, whether or not the activity at issue in the main proceedings is indispensable.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Eighth Chamber
Case: C-334/14 · ECLI:EU:C:2015:437
Decided: 2 Jul 2015
Procedure: Preliminary reference · referred by the Cour d’appel de Mons (Belgium)
Applicant: État belge
Defendant: Nathalie De Fruytier
Rapporteur: C.G. Fernlund
Advocate General: E. Sharpston
Bench: 3 judges
A. Ó Caoimh, C. Toader, C.G. Fernlund
Language: French
Official: CURIA · EUR-Lex 62014CJ0334

Topics

Value added tax

History · 1 version

2 Jul 2015Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 3: Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (C-513/20)3 provisions; Finanzamt Kyritz v Wolf-Henning Peters (C-700/17); État belge v Oxycure Belgium SA (C-573/15)
Cites 11: Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (C-141/00); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; CopyGene A/S v Skatteministeriet (C-262/08); Finanzamt Leverkusen v Verigen Transplantation Service International AG (C-156/09); Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs (C-86/09); Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04); Commission of the European Communities v French Republic (C-76/99); L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05); Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12); Belgian State v Nathalie De Fruytier (C-237/09); Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise (C-216/97)