CELEX: 62010CA0499
Language: en
Date: 2011-12-21 00:00:00
Title: Case C-499/10: Judgment of the Court (Seventh Chamber) of 21 December 2011 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Vlaamse Oliemaatschappij NV v FOD Financiën (Sixth VAT Directive — Persons liable to pay tax — Third party jointly and severally liable — Warehousing arrangements other than customs warehousing — Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods — Good faith or lack of fault or negligence of the warehouse-keeper)

18.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 49/12
            
         Judgment of the Court (Seventh Chamber) of 21 December 2011 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Vlaamse Oliemaatschappij NV v FOD Financiën
   (Case C-499/10) (1)
   
   (Sixth VAT Directive - Persons liable to pay tax - Third party jointly and severally liable - Warehousing arrangements other than customs warehousing - Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods - Good faith or lack of fault or negligence of the warehouse-keeper)
   2012/C 49/18
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg te Brugge
   
      Parties to the main proceedings
   
   
      Applicant: Vlaamse Oliemaatschappij NV
   
      Defendant: FOD Financiën
   
      Re:
   
   Reference for a preliminary ruling — Rechtbank van eerste aanleg te Brugge (Belgium) — Interpretation of Article 21(3) 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) — Persons liable to pay tax — Third party jointly and severally liable — National legislation holding the warehouse-keeper of the goods jointly and severally liable for payment of tax due by the taxable person who owns the goods, in warehousing arrangements other than customs warehousing, even where the warehouse-keeper acts in good faith or where no fault or negligence can be imputed to him.
   
      Operative part of the judgment
   
   Article 21(3) 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, as amended by Council Directive 2001/115/EC of 20 December 2001, must be interpreted as not authorising the Member States to provide that a warehouse-keeper other than a customs warehouse-keeper is jointly and severally liable for the value added tax which is owing on a supply of goods made for valuable consideration, and released from the warehouse, by the owner of the goods who is liable for the tax on those goods, even where the warehouse-keeper acts in good faith or where no fault or negligence can be imputed to him.
   
      (1)  OJ C 13, 15.1.2011.