CELEX: C2005/093/17
Language: en
Date: 2005-04-16 00:00:00
Title: Case C-42/05: Reference for a preliminary ruling from the Cour de cassation de Belgique (Court of Cassation, Belgium) (First Chamber), by order of that court of 20 January 2005, in the case of the Belgian State v Ring Occasions and Fortis Banque

16.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/9
            
         Reference for a preliminary ruling from the Cour de cassation de Belgique (Court of Cassation, Belgium) (First Chamber), by order of that court of 20 January 2005, in the case of the Belgian State v Ring Occasions and Fortis Banque
   (Case C-42/05)
   (2005/C 93/17)
   Language of the case: French
   Reference has been made to the Court of Justice of the European Communities by order of the Cour de cassation de Belgique (First Chamber), of 20 January 2005, received at the Court Registry on 3 February 2005, for a preliminary ruling in the proceedings between the Belgian State and Ring Occasions and Fortis Banque, on the following questions:
   
               1.
            
            
               Where the recipient of a supply of goods is a taxable person who has entered into a contract in good faith without knowledge of a fraud committed by the seller, does the principle of fiscal neutrality in respect of value added tax mean that the fact that the contract of sale is void, by reason of a rule of domestic civil law which renders the contract incurably void as contrary to public policy on the ground of illegal basis of the contract attributable to the seller, cannot cause that taxable person to lose his right to deduct that tax?
            
         
               2.
            
            
               Is the answer different where the contract is incurably void for fraudulent evasion of VAT itself?