Case C-231/07: Reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium) lodged on 10 May 2007 — Tiercé Ladbroke SA v Belgian State
Date: 2007-07-21
Institutions: Court of Justice
Subjects: VAT, animal show, equidae, game of chance, interpretation of the law, provision of services, sporting event, tax exemption

21.7.2007

EN

Official Journal of the European Union

C 170/11

Parties to the main proceedings

Parties to the main proceedings

Applicant: Jörn Petersen

Defendant: Arbeitsmarktservice Niederösterreich

Questions referred

1. Is

benefit

granted

a monetary

unemployment

to
unemployed persons who have applied for the grant of a
benefit under the statutory pension and accident insurance
scheme on the ground of reduced capacity to work or inca-
pacity to work until a decision is made on their application
which is an advance payment of such benefit and is to be
such benefit, and which,
subsequently set off against
although subject to the conditions that the person is unem-
ployed and has completed a minimum eligibility period, is
not subject to the other requirements for the payment of
unemployment
to work,
willingness to work and readiness to work, and which is paid
only if, having regard to the circumstances, it is likely that
benefits will be granted under the statutory pension and acci-
dent insurance scheme, an unemployment benefit within the
meaning
(EEC)
4(1)(g)
No 1408/71 (1) of the Council of 14 June 1971 on the
application of social security schemes to employed persons
and their families moving within the Community, or an inva-
lidity benefit within the meaning of Article 4(1)(b) of that
Regulation?

of Article

Regulation

capacity

benefit,

namely

of

2. If the answer to the first question is to the effect that the
benefit referred to is an unemployment benefit within the
meaning of Article 4(1)(g) of Regulation (EEC) No 1408/71:
Does Article 39 EC preclude a national provision which
provides that — apart from a discretion available on applica-
tion by the unemployed person in cases of exceptional
circumstances for up to three months — the claim to the
benefit is suspended if the unemployed person lives abroad
(in another Member State)?

(1) OJ L 149, p. 2.

Applicant: Tiercé Ladbroke SA

Defendant: Belgian State

Question referred

sporting events, exempt

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
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 harmo-
nisation 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).

Reference for a preliminary ruling from the Cour d'appel
de Bruxelles (Belgium) lodged on 10 May 2007 — Derby
SA v Belgian State

(Case C-232/07)

(2007/C 170/20)

Language of the case: French

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)

(2007/C 170/19)

Language of the case: French

Referring court

Referring court

Cour d'appel de Bruxelles

Parties to the main proceedings

Applicant: Derby SA

Cour d'appel de Bruxelles

Defendant: Belgian State