CELEX: 62013CA0151
Language: en
Date: 2014-03-27 00:00:00
Title: Case C-151/13: Judgment of the Court (Sixth Chamber) of 27 March 2014 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Le Rayon d’Or SARL v Ministre de l’Économie et des Finances (Request for a preliminary ruling — Taxation — VAT — Scope — Determination of the taxable amount — Concept of ‘subsidy directly linked to the price’  — Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly)

19.5.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 151/6
            
         Judgment of the Court (Sixth Chamber) of 27 March 2014 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Le Rayon d’Or SARL v Ministre de l’Économie et des Finances
   (Case C-151/13) (1)
   
   ((Request for a preliminary ruling - Taxation - VAT - Scope - Determination of the taxable amount - Concept of ‘subsidy directly linked to the price’ - Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly))
   2014/C 151/07
   Language of the case: French
   
      Referring court
   
   Cour administrative d’appel de Versailles
   
      Parties to the main proceedings
   
   
      Applicant: Le Rayon d’Or SARL
   
      Defendant: Ministre de l’Économie et des Finances
   
      Re:
   
   Request for a preliminary ruling — Cour administrative d'appel de Versailles — Interpretation of Article 11A(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), repeated in 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) — Scope of VAT — Subsidy directly linked to the cost of providing healthcare — Inclusion of the ‘healthcare lump sum’ paid by the sickness insurance funds to residential care homes for the elderly.
   
      Operative part of the judgment
   
   Article 11A(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 and Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a lump-sum payment such as the ‘healthcare lump sum’ at issue in the main proceedings constitutes the consideration for the healthcare provided for consideration by a residential care home for the elderly to its residents and, on that basis, falls within the scope of value added tax.
   
      (1)  OJ C 171, 15.6.2013.