CELEX: 62010CN0114
Language: en
Date: 2010-03-03 00:00:00
Title: Case C-114/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg, Brussels lodged on 3 March 2010 — Belpolis Benelux SA v Belgische Staat

22.5.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 134/22
            
         Reference for a preliminary ruling from the Rechtbank van eerste aanleg, Brussels lodged on 3 March 2010 — Belpolis Benelux SA v Belgische Staat
   (Case C-114/10)
   2010/C 134/33
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank van eerste aanleg, Brussels
   
      Parties to the main proceedings
   
   
      Applicant: Belpolis Benelux SA
   
      Defendant: Belgische Staat
   
      Question referred
   
   
               1.
            
            
               Does Community law, in particular the principle of the freedom to provide services as laid down in Article 56 TFEU, preclude rules such as those laid down in Articles 1 and 1a of Belgian Royal Decree No 20 of 20 July 1970, under which the reduced rate of VAT (6 %) may be applied to construction work only if the service provider is registered in Belgium as a contractor in accordance with Articles 400 and 401 of the Wetboek van Inkomstenbelastingen (Belgian Income Tax Code) 1992?
            
         
               2.
            
            
               Do the provisions contained in Article 1 and 1a of Royal Decree No 20 of 20 July 1970 contravene the principle of fiscal neutrality and/or the general Community law principle of equal treatment by allowing the reduced rate of VAT (6 %) on construction work to apply only if the service provider is registered as a contractor in Belgium in accordance with Articles 400 and 401 of the Belgian Income Tax Code 1992?