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- Referral date: 24-09-2010
- Show case reference
- Ruling date: 14-07-2011
- AG: Bot
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18.12.2010 |
EN |
Official Journal of the European Union |
C 346/30 |
Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 24 September 2010 — Belgian State v Maître Pierre Henfling, Maître Raphaël Davin, Maître Koenraad Tanghe (acting as trustees in bankruptcy of Tiercé Franco-Belge SA)
(Case C-464/10)
()
2010/C 346/49
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Belgian State
Defendants: Maître Pierre Henfling, Maître Raphaël Davin, Maître Koenraad Tanghe (acting as trustees in bankruptcy of Tiercé Franco-Belge SA)
Question referred
Must 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, be interpreted as precluding 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 Article 13(B)(f)?