CELEX: 62008CN0483
Language: en
Date: 2008-11-10 00:00:00
Title: Case C-483/08: Reference for a preliminary ruling from the Tribunal de Première Instance de Mons (Belgium) lodged on 11 November 2008 — Régie Communale Autonome du Stade Luc Varenne v Belgian State — SPF Finances

24.1.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/16
            
         Reference for a preliminary ruling from the Tribunal de Première Instance de Mons (Belgium) lodged on 11 November 2008 — Régie Communale Autonome du Stade Luc Varenne v Belgian State — SPF Finances
   (Case C-483/08)
   (2009/C 19/27)
   Language of the case: French
   Referring court
   Tribunal de Première Instance de Mons
   Parties to the main proceedings
   
      Applicant: Régie Communale Autonome du Stade Luc Varenne
   
      Defendant: Belgian State — SPF Finances
   Question referred
   Does Article 10 of the 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), preclude an interpretation of national statutory provisions and an administrative practice which consist in fixing the starting point for an action for recovery of VAT, and therefore the date from which the limitation period for that action is to be calculated, as the date on which the VAT return is lodged in which the taxable person claims a right to deduct?
   
      (1)  OJ 1977 L 145, p. 1.