CELEX: 62012CN0395
Language: en
Date: 2012-08-27 00:00:00
Title: Case C-395/12: Reference for a preliminary ruling from the Cour d’appel (Luxembourg) lodged on 27 August 2012 — État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines v Edenred Luxembourg SA

24.11.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 366/24
            
         Reference for a preliminary ruling from the Cour d’appel (Luxembourg) lodged on 27 August 2012 — État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines v Edenred Luxembourg SA
   (Case C-395/12)
   2012/C 366/42
   Language of the case: French
   
      Referring court
   
   Cour d’appel
   
      Parties to the main proceedings
   
   
      Applicants: État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines
   
      Defendant: Edenred Luxembourg SA
   
      Question referred
   
   Are services carried out by an organisation issuing luncheon vouchers in Luxembourg for a restaurateur who is a member of its acceptance network exempt, either in full or in part, from VAT pursuant to Article 13B(d)(3) of the Sixth Council Directive 77/388/EEC (1) 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, as amended, if a luncheon voucher is not a fully-fledged financial security and those services are not intended to guarantee payment for a meal purchased by an employee of the business customer (ibid. Article 13B(d)(2)), in the case of luncheon vouchers allocated by an employer to its employees under the State legislation …, given that membership of a luncheon vouchers network allows a member to profit from the custom of employees of the business customers of the luncheon voucher operator and that that operator is paying the processing costs for those luncheon vouchers?
   
      (1)  OJ 1977 L 145, p. 1.