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Taxonomy tags

•  Deduction

Info

• Referral date: 10-11-2008
• Show case reference
• Ruling date: 09-07-2009
• AG: Poiares Maduro

References in this case

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EU tax law WEB Régie communale autonome du stade Luc Varenne - 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

(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.