CELEX: 62018CN0400
Language: en
Date: 2018-06-18 00:00:00
Title: Case C-400/18: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat

27.8.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 301/17
            
         
      Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat
      (Case C-400/18)
      (2018/C 301/23)
      Language of the case: Dutch
      
         Referring court
      
      Hof van Cassatie
      
         Parties to the main proceedings
      
      
         Appellant: Infohos
      
         Respondent: Belgische Staat
      
         Question referred
      
      Must Article 13.A(1)(f) of Directive 77/388/EEC (1) of 17 May 1977, now Article 132(1)(f) of Directive 2006/112/EC (2) of 28 November 2006, be interpreted as permitting Member States to attach an exclusivity condition to the exemption provided for therein, whereby an independent group which also supplies services to non-members is also liable in full to VAT for the services supplied to its members?
      
         (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)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).