62011CO0069_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Rechtbank van eerste aanleg te Brugge – Interpretation of Article 11(A)(1)(a) of 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) and of Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Hiring-out of pleasure craft – Agreement on the allocation of costs between the undertaking providing the craft for hire and the undertaking hiring them – Possible to charge certain costs to the hiring undertaking – No charge made – National provision requiring VAT to be paid on those uncharged costs.
Operative part
Operative part
On a proper construction of Article 11(A)(1)(a) of 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, in circumstances such as those of the case in the main proceedings, value added tax is not due on costs or amounts that could contractually have been charged, but were not, by the taxable person to the other contracting party.