||All England Reporter
|| All ER (D) 212 (Dec)
||Court of Justice of the European Communities (Third Chamber)
Judges Rosas (President of Chamber), Borg Barthet, Malenovsky, Lohmus and O Caoimh (Rapporteur)
||14 December 2006
European Community - Value added tax - Supply of goods or services - Dutch undertaking supplying dental prostheses - Dutch undertaking outsourcing manufacture of prostheses to companies outside European Community - Whether supplies by undertaking exempt from value added tax - Sixth Council Directive (EEC) 77/388 , arts 13A(1)(e), 17(2).
The exemption from VAT for the supply of dental prostheses in art13A(1)(e) of the Sixth Council Directive (EEC) 77-388 did not apply to the supply of dental prostheses effected by an intermediary who did not have the status of dentist or dental technician, but had acquired such prostheses from a dental technician.
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