Judgment — ECLI:EU:C:2010:149
Date: 2010-03-18
Language of the case: Dutch
Court formation: Eighth 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 – Member States’ option of applying a reduced rate to certain supplies of goods and services (Council Directive 77/388, Annex H, Category 7, first para.) The concept of admissions to a cinema, referred to in the first paragraph of Category 7 in Annex H to Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 2001/4, must be interpreted as not covering the payment made by a customer so that he may watch on his own one or more films, or extracts from films, in a private space, such as an individual viewing cubicle. In addition to the fact that the concept of admissions to a cinema must be interpreted in accordance with the usual meaning of those words, the various events and facilities listed in the first paragraph of Category 7 in Annex H to that directive have in particular the common feature that they are available to the public on prior payment of an admission fee giving all those who pay it the right collectively to enjoy the cultural and entertainment services characteristic of those events and facilities. (see paras 16-17, 19, operative part)