CELEX: C2007/129/13
Language: en
Date: 2007-06-09 00:00:00
Title: Case C-168/07: Reference for a preliminary ruling from the Cour d'Appel, Brussels (Belgium) lodged on 29 March 2007 — AXA, Belgium SA, formerly AXA Royale Belge SA v (1) État Belge, administration de la TVA, de l'enregistrement et des domaines, (2) État Belge, administration de l'inspection spéciale des impôts

9.6.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 129/8
            
         Reference for a preliminary ruling from the Cour d'Appel, Brussels (Belgium) lodged on 29 March 2007 — AXA, Belgium SA, formerly AXA Royale Belge SA v (1) État Belge, administration de la TVA, de l'enregistrement et des domaines, (2) État Belge, administration de l'inspection spéciale des impôts
   (Case C-168/07)
   (2007/C 129/13)
   Language of the case: French
   Referring court
   Cour d'Appel de Bruxelles (Court of Appeal, Brussels)
   Parties to the main proceedings
   
      Applicant: AXA, Belgium SA, formerly AXA Royale Belge SA
   
      Defendants: (1) État Belge, administration de la TVA, de l'enregistrement et des domaines, (Belgian State, VAT, Land Registration and Estates Authority), (2) État Belge, administration de l'inspection spéciale des impôts (Belgian State, Special Tax Inspection Authority)
   Question referred
   Are the provisions 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 (1), in particular Article 13(A)(1)(f) thereof, to be interpreted as meaning that Member States may grant an exemption from the tax only where independent groups of persons supply services exclusively for the benefit of their members, to the exclusion of non-members?
   
      (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).