CELEX: 62010CN0013
Language: en
Date: 2010-01-11 00:00:00
Title: Case C-13/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brussel (Belgium), lodged on 11 January 2010 — Knubben Dak-en Leidekkersbedrijf BV v Belgische Staat

27.3.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 80/14
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brussel (Belgium), lodged on 11 January 2010 — Knubben Dak-en Leidekkersbedrijf BV v Belgische Staat
   (Case C-13/10)
   2010/C 80/25
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg te Brussel
   
      Parties to the main proceedings
   
   
      Applicant: Knubben Dak- en Leidekkersbedrijf BV
   
      Defendant: Belgische Staat
   
      Questions referred
   
   
               1.
            
            
               Does Community law, in particular the principle of the freedom to provide services as laid down in Article 56 TFEU (formerly Article 49 EC), preclude rules such as those laid down in Articles 1 and 1a of Belgian Royal Decree No 20 of 20 July 1970, under which the reduced VAT rate may be applied to construction work only if the service provider is registered in Belgium as a contractor in accordance with Articles 400 and 401 of the Wetboek van Inkomstenbelastingen (Belgian Income Tax Code) 1992?
            
         
               2.
            
            
               Does Community law, in particular the principle of the freedom to provide services as laid down in Article 56 TFEU (formerly Article 49 EC), preclude rules such as those laid down in Articles 400 and 401 of the Belgian Income Tax Code 1992 and in the Royal Decree of 26 December 1998, under which registration as a contractor in Belgium applies fully and identically to Belgian service providers and to service providers established in another Member State of the European Union?