CELEX: 62015CN0573
Language: en
Date: 2015-11-09 00:00:00
Title: Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA

1.2.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 38/27
            
         Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
   (Case C-573/15)
   (2016/C 038/39)
   Language of the case: French
   
      Referring court
   
   Cour d’appel de Liège
   
      Parties to the main proceedings
   
   
      Appellant: État belge
   
      Respondent: Oxycure Belgium SA
   
      Question referred
   
   Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?
   
      (1)  OJ 2006 L 347, p. 1.