62007CO0231_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Cour d’appel de Bruxelles – Interpretation of Article 13B(d)(3) 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) – Exemptions in relation to transactions, including negotiation, concerning deposit accounts and payments – Bets, lotteries and other games of chance or forms of gambling – Supply of services by intermediaries responsible for collecting the bets on behalf of a principal and, where appropriate, for paying out winnings to bettors – Whether eligible for the exemption provided for in Article 13(B)(d)(3)?
Operative part
Operative part
The terms ‘transactions, including negotiation, concerning deposit accounts and payments’ used in Article 13B(d)(3) 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 are to be interpreted as meaning that they do not refer to the supply of services by an agent acting on behalf of a client which carries out the activity of accepting bets on horse races and other sporting events, consisting of acceptance by the agent of bets on behalf of the client, registration thereof, confirmation to the client, by presentation of the betting slip, that a bet was made, collection of funds, payment of winnings, the sole assumption of liability as regards the client for the management of the funds collected and for thefts and/or losses of money and where the agent receives remuneration in the form of commission from the client in return for that activity.