CELEX: C2007/170/20
Language: en
Date: 2007-07-21 00:00:00
Title: Case C-232/07: Reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium) lodged on 10 May 2007 — Derby SA v Belgian State

21.7.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 170/11
            
         Reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium) lodged on 10 May 2007 — Derby SA v Belgian State
   (Case C-232/07)
   (2007/C 170/20)
   Language of the case: French
   Referring court
   Cour d'appel de Bruxelles
   Parties to the main proceedings
   
      Applicant: Derby SA
   
      Defendant: Belgian State
   Question referred
   Is the supply of the following services by an agent, acting on behalf of a principal who operates a business of taking bets on horse-races and other sporting events, exempt from VAT pursuant to Article 13(B)(d)(3) (1) of the Sixth Directive, which exempts transactions, including negotiation, concerning deposit accounts, …, payments …: namely, taking of the bets in the name of the principal; recording the bets; confirming to the customer, by the issue of a betting slip, that the bet has been made; collecting the monies; paying out the winnings; assuming sole responsibility, vis-à-vis the principal, for management of the collected monies and for any thefts or losses of money; and receiving remuneration for those activities in the form of a commission from the principal?
   
      (1)  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).