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Graphic Procédé v Ministère du Budget, des Comptes publics et de la Fonction publique

VAT: Supplies: whether goods or services

In Graphic Procédé v Ministère du Budget des Comptes publics et de la Fonction publique (ECJ Case C-88/09) a company (G) supplied reprographic services including the reproduction of original documents. It treated its supplies as supplies of services. The tax authority issued a ruling that G was making supplies of goods. G appealed and the case was referred to the ECJ which observed that 'reprographics activities are not limited to the mere reproduction of original documents but involve also the selection and programming of the photocopiers the compilation and binding of the documents and the sorting of the copies'. The ECJ held that it was for the national court 'to determine on the basis of the importance of those services for the customer the degree to which the original document provided by the customer was...

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