CELEX: C2005/330/18
Language: en
Date: 2005-12-24 00:00:00
Title: Case C-378/05: Reference for a preliminary ruling from the Cour de cassation (Belgium) by judgment of that court of  9 September 2005  in Samotor SPRL v Belgian State

24.12.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 330/9
            
         Reference for a preliminary ruling from the Cour de cassation (Belgium) by judgment of that court of 9 September 2005 in Samotor SPRL v Belgian State
   (Case C-378/05)
   (2005/C 330/18)
   Language of the case: French
   Reference has been made to the Court of Justice of the European Communities by judgment of the Cour de cassation (Belgium) of 9 September 2005, received at the Court Registry on 14 October 2005, for a preliminary ruling in the proceedings between Samotor SPRL and the Belgian State on the following questions:
   
               1.
            
            
               Where the recipient of a supply of goods is a taxable person who has entered into a contract in good faith without knowledge of a fraud committed by the seller, does the principle of fiscal neutrality in respect of value added tax mean that the fact that the contract of sale is void, by reason of a rule of domestic civil law which renders the contract incurably void as contrary to public policy on the ground of illegal basis of the contract attributable to the seller, cannot cause that taxable person to lose his right to deduct the tax?
            
         
               2.
            
            
               Is the answer different where the contract is incurably void for fraudulent evasion of VAT itself?
            
         
               3.
            
            
               Is the answer different where the illegal basis of the contract of sale, which makes it incurably void under domestic law, is fraudulent evasion of value added tax of which both contracting parties had knowledge?