CELEX: 62010CN0436
Language: en
Date: 2010-09-13 00:00:00
Title: Case C-436/10: Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA

4.12.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/12
            
         Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
   (Case C-436/10)
   ()
   2010/C 328/22
   Language of the case: French
   
      Referring court
   
   Cour d’appel de Mons
   
      Parties to the main proceedings
   
   
      Applicant: Belgian State — SPF Finances
   
      Defendant: BLM SA
   
      Question referred
   
   Must 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) be interpreted as precluding national legislation which treats 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), the private use by a director and his family of part of a building constructed or owned under a right in rem in that property by a taxable legal person, where the input tax on that asset is deductible?
   
      (1)  OJ 1997 L 145, p. 1