# C_2011290EN.01000202.xml

| 1.10.2011 | EN | Official Journal of the European Union | C 290/2 |
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1.10.2011

EN

Official Journal of the European Union

C 290/2

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Reference for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 18 July 2011 — International Bingo Technology, S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC)

(Case C-377/11)

2011/C 290/03

Language of the case: Spanish

Referring court

Referring court

Tribunal Superior de Justicia de Cataluña

Parties to the main proceedings

Parties to the main proceedings

Applicant: International Bingo Technology, S.A.

Applicant:

Defendant: Tribunal Económico Administrativo Regional de Cataluña (TEARC)

Defendant:

Questions referred

Questions referred

| 1. | For the purposes of constituting the chargeable event giving rise to the tax, does the fact that bingo players pay the portion of the card price corresponding to the winnings amount to genuine consumption of goods and services? |
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1.

For the purposes of constituting the chargeable event giving rise to the tax, does the fact that bingo players pay the portion of the card price corresponding to the winnings amount to genuine consumption of goods and services?

| 2. | For the purposes of the rules governing the denominator used in the calculation of the percentage of the deductible proportion, is Article 11A(1)(a), in conjunction with Articles 17(5) and 19(1), of the Sixth Directive (1) to be interpreted as requiring such a degree of harmonisation that it precludes the adoption in the Member States of different solutions in legislation or case-law with regard to the inclusion in the taxable amount for VAT of the portion of the card price allocated to the payment of winnings? |
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2.

For the purposes of the rules governing the denominator used in the calculation of the percentage of the deductible proportion, is Article 11A(1)(a), in conjunction with Articles 17(5) and 19(1), of the Sixth Directive (1) to be interpreted as requiring such a degree of harmonisation that it precludes the adoption in the Member States of different solutions in legislation or case-law with regard to the inclusion in the taxable amount for VAT of the portion of the card price allocated to the payment of winnings?

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| 3. | For the purposes of constituting the denominator used in the calculation of the percentage of the deductible proportion, is Article 11A(1)(a), in conjunction with Articles 17(5) and 19(1), of the Sixth Directive to be interpreted as precluding national case-law which, in the case of the game of bingo, includes in the taxable amount for VAT the amount corresponding to winnings that is paid by players through the purchase of cards? |
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3.

For the purposes of constituting the denominator used in the calculation of the percentage of the deductible proportion, is Article 11A(1)(a), in conjunction with Articles 17(5) and 19(1), of the Sixth Directive to be interpreted as precluding national case-law which, in the case of the game of bingo, includes in the taxable amount for VAT the amount corresponding to winnings that is paid by players through the purchase of cards?

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(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 (OJ 1977 L 145, p. 1)

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