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Taxonomy tags

•  VAT rate - Reduced rate - Services subject to reduced VAT rate

Info

• Referral date: 08-01-2009
• Show case reference
• Ruling date: 18-03-2010
• AG: Bot

References in this case

• C-109/02 - Commission v Germany

• C-83/99 - Commission v Spain

References to this case

• C-109/02 - Commission v Germany

• C-83/99 - Commission v Spain

• C-492/08 - Commission v France

• C-497/09 - Bog and Others

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EU tax law WEB Erotic Center - C-3/09

Reference for a preliminary ruling from the Hof van beroep te Gent (Belgium) lodged on 8 January 2009 — Erotic Center BVBA v Belgian State

(Case C-3/09)

(2009/C 82/20)

Language of the case: Dutch

Referring court

Hof van beroep te Gent

Parties to the main proceedings

Applicant: Erotic Center BVBA

Defendant: Belgian State

Question referred

Should a cubicle consisting of a lockable space where there is room for only one person and where this person can watch films on a television screen for payment, where this person personally starts the film projection by inserting a coin and has a choice of different films, and during the time paid for can continually modify his/her choice of projected films, be regarded as a ‘cinema’ as referred to in the Sixth Council Directive No 77/388/EEC (1) of 17 May 1977, Annex H, Category 7 (subsequently: Annex III, No 7, of Council Directive 2006/112/EC (2) of 28 November 2006)?

(1)  Sixth Council Directive 77/388/EEC 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 on the common system of value added tax (OJ 2006 L 347, p. 1).