CELEX: 62011CN0210
Language: en
Date: 2011-05-09 00:00:00
Title: Case C-210/11: Reference for a preliminary ruling from the Cour de cassation (Belgium) lodged on 9 May 2011 — État belge v Medicom sprl

16.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/15
            
         Reference for a preliminary ruling from the Cour de cassation (Belgium) lodged on 9 May 2011 — État belge v Medicom sprl
   (Case C-210/11)
   2011/C 211/28
   Language of the case: French
   
      Referring court
   
   Cour de cassation
   
      Parties to the main proceedings
   
   
      Applicant: État belge
   
      Defendant: Medicom sprl
   
      Questions referred
   
   
               1.
            
            
               Are Articles 6(2)(a) and 13B(b) 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: uniform basis of assessment (1) to be interpreted as precluding the private use by the mangers, administrators or members and their families of a company with legal personality that is liable to tax of all or part of a property forming part of the assets of the company and thus treated as forming, in its entirety, part of the assets of the business, from being treated as an exempt supply of services, on the basis that it constitutes a leasing or letting of immovable property within the meaning of Article 13B(b), where there is no provision for payment of rent in money as consideration for that use, which amounts to a benefit in kind that is taxed as such for the purpose of the managers’ income tax and such use is therefore regarded for tax purposes as the consideration for a proportion of the work performed by the managers, administrators or members?
            
         
               2.
            
            
               Are those provisions to be interpreted as meaning that that exemption applies in such circumstances where the company fails to prove that there is an essential link between the operation of the business and the making available of all or part of the property to the managers, administrators or members and, if so, is an indirect link sufficient?
            
         
      (1)  OJ 1977 L 145, P. 1.