Judgment — ECLI:EU:C:2011:489
Date: 2011-07-14
Language of the case: French
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions – Exemption for games of chance – Meaning (Council Directive 77/388, Arts 6(4), and 13B(f)) Articles 6(4) and 13(B)(f) of the Sixth Directive 77/388 must be interpreted as meaning that, in so far as an economic operator acts in his own name, but on behalf of an undertaking carrying on a bet-taking business, in the collection of bets covered by the exemption from VAT under Article 13(B)(f), that latter undertaking is to be considered, in accordance with Article 6(4), to provide that operator with a supply of bets coming under that exemption. (see para. 44, operative part)