CELEX: 62011CN0069
Language: en
Date: 2011-02-16 00:00:00
Title: Case C-69/11: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge (Belgium), lodged on 16 February 2011 — Connoisseur Belgium BVBA v Belgische Staat

14.5.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 145/8
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge (Belgium), lodged on 16 February 2011 — Connoisseur Belgium BVBA v Belgische Staat
   (Case C-69/11)
   2011/C 145/11
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg te Brugge
   
      Parties to the main proceedings
   
   
      Applicant: Connoisseur Belgium BVBA
   
      Defendant: Belgische Staat
   
      Question referred
   
   Does Article 26 of the Wetboek van de BTW (the Belgian VAT Code) infringe Article 11.A(1)(a) of the Sixth VAT Directive, (1) now incorporated in Article 73 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax, and the principle of the neutrality of VAT, if that provision is interpreted as meaning that VAT is due on costs or amounts which could contractually be charged to the other contracting party but which are not so charged?
   
      (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).
   
      (2)  OJ 2006 L 347, p. 1.