CELEX: 62021CN0330
Language: en
Date: 2021-05-27 00:00:00
Title: Case C-330/21: Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 27 May 2021 — The Escape Center BVBA v Belgische Staat

23.8.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 338/9
            
         
      Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 27 May 2021 — The Escape Center BVBA v Belgische Staat
      (Case C-330/21)
      (2021/C 338/11)
      Language of the case: Dutch
      
         Referring court
      
      Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent
      
         Parties to the main proceedings
      
      
         Applicant: The Escape Center BVBA
      
         Defendant: Belgische Staat
      
         Question referred
      
      Must Article 98(2) of Directive 2006/112, (1) read in conjunction with point (14) of Annex III to that directive, be interpreted as meaning that the right to use sporting facilities is subject to the reduced rate of VAT only if no individual or group guidance is provided?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).