CELEX: 62018CA0400
Language: en
Date: 2019-11-20 00:00:00
Title: Case C-400/18: Judgment of the Court (Second Chamber) of 20 November 2019 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — Infohos v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 13A(1)(f) — Exemptions — Supply of services by independent groups of persons — Services supplied to members and non-members)

27.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 27/5
            
         
      Judgment of the Court (Second Chamber) of 20 November 2019 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — Infohos v Belgische Staat
      (Case C-400/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Directive 77/388/EEC - Article 13A(1)(f) - Exemptions - Supply of services by independent groups of persons - Services supplied to members and non-members)
      (2020/C 27/06)
      Language of the case: Dutch
      
         Referring court
      
      Hof van Cassatie
      
         Parties to the main proceedings
      
      
         Applicant: Infohos
      
         Defendant: Belgische Staat
      
         Operative part of the judgment
      
      Article 13A(1)(f) of the Sixth Council Directive 77/388/EEC of the 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, must be interpreted as precluding a national provision, such as that at issue in the main proceedings, which makes exemption from value added tax (VAT) subject to the condition that independent groups of persons supply services exclusively to their members, which has the effect that groups which also supply services to non-members are fully subject to VAT, including for services which they supply to their members.
      
         (1)  OJ C 301, 27.8.2018.