Order — ECLI:EU:C:2009:446
Date: 2009-07-09
Language of the case: French
Court formation: Seventh Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: Chargeable event, chargeability and collection of VAT
Procedure: Reference for a preliminary ruling
Origin: Belgium

Reference for a preliminary ruling from the Tribunal de Première Instance de Mons (Belgium) lodged on 11 November 2008 -Régie Communale Autonome du Stade Luc Varenne v Belgian State - SPF Finances (Case C-483/08) Language of the case: French Referring court Tribunal de Première Instance de Mons Parties to the main proceedings Applicant: Régie Communale Autonome du Stade Luc Varenne Defendant: Belgian State - SPF Finances Question referred Does Article 10 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 of value added tax: uniform basis of assessment 1, preclude an interpretation of national statutory provisions and an administrative practice which consist in fixing the starting point for an action for recovery of VAT, and therefore the date from which the limitation period for that action is to be calculated, as the date on which the VAT return is lodged in which the taxable person claims a right to deduct? ____________ 1 - OJ 1977 L 145, p. 1.