Order — ECLI:EU:C:2008:275
Date: 2008-05-14
Language of the case: French
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: Transactions concerning deposit and current accounts, etc.
Procedure: Reference for a preliminary ruling
Origin: Belgium

Reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium) lodged on 10 May 2007 - Tiercé Ladbroke SA v Belgian State (Case C-231/07) Language of the case: French Referring court Cour d'appel de Bruxelles Parties to the main proceedings Applicant: Tiercé Ladbroke SA Defendant: Belgian State Question referred Is the supply of the following services by an agent, acting on behalf of a principal who operates a business of taking bets on horse-races and other sporting events, exempt from VAT pursuant to Article 13(B)(d)(3) 1 of the Sixth Directive, which exempts transactions, including negotiation, concerning deposit accounts, ... , payments ...: namely, taking of the bets in the name of the principal; recording the bets; confirming to the customer, by the issue of a betting slip, that the bet has been made; collecting the monies; paying out the winnings; assuming sole responsibility, vis-à-vis the principal, for management of the collected monies and for any thefts or losses of money; and receiving remuneration for those activities in the form of a commission from the principal?' ____________ 1 - - 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 (OJ 1977 L 145, p. 1).