CELEX: 62010CA0464
Language: en
Date: 2011-07-14 00:00:00
Title: Case C-464/10: Judgment of the Court (Seventh Chamber) of 14 July 2011 (reference for a preliminary ruling from the Cour d’appel de Mons — Belgium) — État belge v Pierre Henfling, Raphaël Davin and Koenraad Tanghe, acting as administrators in the insolvency of Tiercé Franco-Belge SA (Taxation — Sixth VAT Directive — Article 6(4) — Exemption — Article 13(B)(f) — Gambling — Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets)

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/17
            
         Judgment of the Court (Seventh Chamber) of 14 July 2011 (reference for a preliminary ruling from the Cour d’appel de Mons — Belgium) — État belge v Pierre Henfling, Raphaël Davin and Koenraad Tanghe, acting as administrators in the insolvency of Tiercé Franco-Belge SA
   (Case C-464/10) (1)
   
   (Taxation - Sixth VAT Directive - Article 6(4) - Exemption - Article 13(B)(f) - Gambling - Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets)
   2011/C 269/29
   Language of the case: French
   
      Referring court
   
   Cour d’appel de Mons
   
      Parties to the main proceedings
   
   
      Applicant: État belge
   
      Defendants: Pierre Henfling, Raphaël Davin and Koenraad Tanghe, acting as administrators in the insolvency of Tiercé Franco-Belge SA
   
      Re:
   
   Reference for a preliminary ruling — Cour d’appel de Mons — Interpretation of Articles 6(4) and 13(B)(f), 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 L 145, p. 1) — tax exemption in respect of services supplied by a commission agent acting in its own name, but on behalf of a principal who organises supply of services referred to in that directive.
   
      Operative part of the judgment
   
   Articles 6(4) and 13(B)(f) 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, must be interpreted as meaning that, in so far as an economic operator acts in his own name, but on behalf of an undertaking carrying on a bet-taking business, in the collection of bets covered by the exemption from value added tax under Article 13(B)(f), that latter undertaking is to be considered, in accordance with Article 6(4), to provide that operator with a supply of bets coming under that exemption.
   
      (1)  OJ C 346, 18.12.2010.