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- Referral date: 13-09-2010
- Show case reference
- Ruling date: 29-03-2012
- AG: Kokott
References in this case
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4.12.2010 |
EN |
Official Journal of the European Union |
C 328/12 |
Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
(Case C-436/10)
()
2010/C 328/22
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Belgian State — SPF Finances
Defendant: BLM SA
Question referred
Must Articles 6(2)(a) and 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 (1) be interpreted as precluding national legislation which treats as an exempt supply of services, on the basis that it constitutes a leasing or letting of immovable property within the meaning of Article 13B(b), the private use by a director and his family of part of a building constructed or owned under a right in rem in that property by a taxable legal person, where the input tax on that asset is deductible?
(1) OJ 1997 L 145, p. 1