CELEX: C2000/192/26
Language: en
Date: 2000-07-08 00:00:00
Title: Case C-184/00: Reference for a preliminary ruling from the Tribunal de Première Instance, Charleroi, (Second Civil Chamber), Belgium, by judgment of that court of 11 May 2000 in the case of ASBL Office des Produits Wallons v Belgian State

8.7.2000            EN                    Official Journal of the European Communities                                      C 192/15
Reference for a preliminary ruling from the Tribunal de              For the purposes of applying Article ll(A) of the Sixth Council
Première Instance, Charleroi, (Second Civil Chamber),                Directive 77/388/EEC of 17 May 1977 on the harmonisation
Belgium, by judgment of that court of 11 May 2000 in the             of the laws of the Member States relating to turnover taxes (1),
case of ASBL Office des Produits Wallons v Belgian State             do operating subsidies covering part of a taxable person’s
                                                                     running costs (investment aid, contribution to general or
                                                                     current expenses, staff costs) and affecting the final cost price
                      (Case C-184/00)                                of its goods or services, but without being able to be
                                                                     distinguished from a transaction price, constitute a taxable
                                                                     amount?
                      (2000/C 192/26)
                                                                     Is their taxable nature conditional on the existence of a distinct
                                                                     service to the body paying the subsidy and on the benefit
                                                                     derived by that body being equivalent to the consideration
Reference has been made to the Court of Justice of the
                                                                     supplied?
European Communities by a judgment of the Tribunal de
Première Instance (Court of First Instance), Charleroi (Second
Civil Chamber), of 11 May 2000, which was received at the            If yes, how is the value of the benefit derived by the body
                                                                     paying the subsidy to be determined?
Court Registry on 16 May 2000, for a preliminary ruling in
the case of ASBL Office des Produits Wallons v Belgian State,
on the following questions:                                          (1) OJ 1977 L 145 of 13.6.1977, p. 1.