Judgment_paragraph 59 · Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y (C-528/19)

59As regards Article 5(6) of the Sixth Directive, it should be recalled that that provision is intended to ensure equal treatment as between a taxable person who applies goods for his own private use or for that of his staff, on the one hand, and a final consumer who acquires goods of the same type, on the other (judgment of 11 May 2017, Posnania Investment, C‑36/16, EU:C:2017:361, paragraph 40 and the case-law cited). Thus, the taxation of the applications referred to in the first sentence of Article 5(6) of the Sixth Directive is designed to prevent situations in which final consumption is untaxed (judgment of 30 September 2010, EMI Group, C‑581/08, EU:C:2010:559, paragraph 18).