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24.5.

2003 EN Official Journal of the European Union C 124/1

(Information)

COURT OF JUSTICE

COURT OF JUSTICE

JUDGMENT OF THE COURT 2. The heading of Article 13A of that directive does not, of itself,
entail restrictions on the possibilities of exemption provided for
(Sixth Chamber) by that provision.

of 3 April 2003 (1 ) OJ C 176 of 24.6.2000.

in Case C-144/00 (Reference for a preliminary ruling from


the Bundesgerichtshof): Matthias Hoffmann ( 1)

(VAT — Sixth Directive — Exemptions for certain activities


in the public interest — Body — Meaning — Services JUDGMENT OF THE COURT
performed by a natural person — Cultural services by a
soloist) (Fifth Chamber)

(2003/C 124/01) of 3 April 2003

(Language of the case: German) in Case C-116/01 (Reference for a preliminary ruling from
the Raad van State): SITA EcoService Nederland BV,
(Provisional translation; the definitive translation will be published formerly Verol Recycling Limburg BV v Minister van
in the European Court Reports) Volkshuisvesting, Ruimtelijke Ordening en Milieu-
beheer (1)

(Environment — Waste — Regulation (EEC) No 259/93 —


In Case C-144/00: Reference to the Court under Article 234 Directive 75/442/EEC — Treatment of waste in several
EC by the Bundesgerichtshof (Germany) for a preliminary stages — Use of waste as fuel in the cement industry and
ruling in the criminal proceedings before that court against use of incineration residues as raw material in cement
Matthias Hoffmann, on the interpretation of Article 13A(1)(n) manufacture — Classification as a recovery operation or as
of the Sixth Council Directive 77/388/EEC of 17 May 1977 a disposal operation — Concept of the use of waste princi-
on the harmonisation of the laws of the Member States relating pally as a fuel or other means to generate energy)
to turnover taxes — Common system of value added tax:
uniform basis of assessment (OJ 1977 L 145, p. 1), the Court
(2003/C 124/02)
(Sixth Chamber), composed of: J.-P. Puissochet (Rapporteur),
President of the Chamber, R. Schintgen, V. Skouris, F. Macken
and J.N. Cunha Rodrigues, Judges; L.A. Geelhoed, Advocate (Language of the case: Dutch)
General; H.A. Rühl, Principal Administrator, for the Registrar,
has given a judgment on 3 April 2003, in which it has ruled: (Provisional translation; the definitive translation will be published
in the European Court Reports)
1. Article 13A(1)(n) of the 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 In Case C-116/01: Reference to the Court under Article 234
of value added tax: uniform basis of assessment, is to be EC by the Raad van State (Netherlands) for a preliminary ruling
interpreted to the effect that the expression ‘other [recognised] in the proceedings pending before that court between SITA
cultural bodies’ does not exclude soloists performing individu- EcoService Nederland BV, formerly Verol Recycling Limburg
ally. BV and Minister van Volkshuisvesting, Ruimtelijke Ordening