CELEX: 62015CA0573
Language: en
Date: 2017-03-09 00:00:00
Title: Case C-573/15: Judgment of the Court (Sixth Chamber) of 9 March 2017 (request for a preliminary ruling from the cour d’appel de Liège — Belgium) — État belge v Oxycure Belgium SA (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators)

8.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 144/10
            
         Judgment of the Court (Sixth Chamber) of 9 March 2017 (request for a preliminary ruling from the cour d’appel de Liège — Belgium) — État belge v Oxycure Belgium SA
   (Case C-573/15) (1)
   
   ((Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 98(2) - Annex III, points 3 and 4 - Principle of fiscal neutrality - Medical treatment using oxygen - Reduced VAT rate - Oxygen cylinders - Standard rate of VAT - Oxygen concentrators))
   (2017/C 144/12)
   Language of the case: French
   
      Referring court
   
   Cour d’appel de Liège
   
      Parties to the main proceedings
   
   
      Applicant: État belge
   
      Defendant: Oxycure Belgium SA
   
      Operative part of the judgment
   
   Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Annex III, points 3 and 4, thereto, read in the light of the principle of fiscal neutrality, does not preclude national legislation, such as that at issue in the main proceedings, which provides that the standard rate of value added tax is applicable to the supply or rental of oxygen concentrators, while that legislation provides for the application of the reduced value added tax rate on the supply of oxygen cylinders
   
      (1)  OJ C 38, 1.2.2016.