CELEX: 62009CN0003
Language: en
Date: 2009-01-08 00:00:00
Title: Case C-3/09: Reference for a preliminary ruling from the Hof van beroep te Gent (Belgium) lodged on 8 January 2009 — Erotic Center BVBA v Belgian State

4.4.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/11
            
         Reference for a preliminary ruling from the Hof van beroep te Gent (Belgium) lodged on 8 January 2009 — Erotic Center BVBA v Belgian State
   (Case C-3/09)
   (2009/C 82/20)
   Language of the case: Dutch
   Referring court
   Hof van beroep te Gent
   Parties to the main proceedings
   
      Applicant: Erotic Center BVBA
   
      Defendant: Belgian State
   Question referred
   Should a cubicle consisting of a lockable space where there is room for only one person and where this person can watch films on a television screen for payment, where this person personally starts the film projection by inserting a coin and has a choice of different films, and during the time paid for can continually modify his/her choice of projected films, be regarded as a ‘cinema’ as referred to in the Sixth Council Directive No 77/388/EEC (1) of 17 May 1977, Annex H, Category 7 (subsequently: Annex III, No 7, of Council Directive 2006/112/EC (2) of 28 November 2006)?
   
      (1)  Sixth Council Directive 77/388/EEC 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).
   
      (2)  Council Directive 2006/112/EC on the common system of value added tax (OJ 2006 L 347, p. 1).