Opinion of the Advocate General — ECLI:EU:C:2019:607
Date: 2019-07-11
Language of the case: Dutch
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Belgium

Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat (Case C-400/18) Language of the case: Dutch Referring court Hof van Cassatie Parties to the main proceedings Appellant: Infohos Respondent: Belgische Staat Question referred Must Article 13.A(1)(f) of Directive 77/388/EEC 1 of 17 May 1977, now Article 132(1)(f) of Directive 2006/112/EC 2 of 28 November 2006, be interpreted as permitting Member States to attach an exclusivity condition to the exemption provided for therein, whereby an independent group which also supplies services to non-members is also liable in full to VAT for the services supplied to its members? ____________ 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). 2 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).