CELEX: 62010CA0436
Language: en
Date: 2012-03-29 00:00:00
Title: Case C-436/10: Judgment of the Court (Fifth Chamber) of 29 March 2012 (reference for a preliminary ruling from the Cour d’appel, Mons — Belgium) — Belgian State v BLM SA (Sixth VAT Directive — Article 6(2), first paragraph, point (a), and Article 13(B)(b) — Right of deduction — Business assets which belong to a taxable person which is a legal person and which are placed at the disposal of its staff for their private use)

26.5.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 151/6
            
         Judgment of the Court (Fifth Chamber) of 29 March 2012 (reference for a preliminary ruling from the Cour d’appel, Mons — Belgium) — Belgian State v BLM SA
   (Case C-436/10) (1)
   
   (Sixth VAT Directive - Article 6(2), first paragraph, point (a), and Article 13(B)(b) - Right of deduction - Business assets which belong to a taxable person which is a legal person and which are placed at the disposal of its staff for their private use)
   2012/C 151/10
   Language of the case: French
   
      Referring court
   
   Cour d’appel, Mons
   
      Parties to the main proceedings
   
   
      Applicant: Belgian State — SPF Finances
   
      Defendant: BLM SA
   
      Re:
   
   Reference for a preliminary ruling — Cour d’appel de Mons — Interpretation of point (a) of the first paragraph of Articles 6(2) and Article 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 (OJ 1997 L 145, p. 1) — Capital asset made available and given over in part for private use by the director of a legal person and his family, where the input tax on that asset is deductible — Exclusion of the right to deduct tax
   
      Operative part of the judgment
   
   Point (a) of the first paragraph of Articles 6(2) and Article 13(B)(b) 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, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as precluding national legislation which — despite the fact that the characteristics of the leasing or the letting of immovable property for the purposes of Article 13(B)(b) are not present — treats as a supply of services exempt from VAT under that provision the private use, by the staff of a taxable person which is a legal person, of part of a building constructed or owned by virtue of a right in rem in immovable property, held by that taxable person, where the input tax on that business asset is deductible;
   It is for the referring court to determine whether, in a situation such as that at issue in the case before it, a finding can be made that there is a letting of immoveable property for the purposes of Article 13(B)(b) of the Sixth Directive.
   
      (1)  OJ C 328, 4.12.2010.