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SVInfo
- Referral date: 09-11-2015
- Show case reference
- Opinion date: 20-10-2016
- Ruling date: 09-03-2017
- AG: Mengozzi
References in this case
- C-161/14 - Commission v United Kingdom
- C-219/13 - K
- C-334/14 - De Fruytier
- C-360/11 - Commission v Spain
- C-390/15 - RPO
- C-44/11 - Deutsche Bank
- C-442/05 - Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
- C-454/12 - Pro Med Logistik
- C-492/08 - Commission v France
- C-502/13 - Commission v Luxembourg
- C-94/09 - Commission v France
Highlight in text
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1.2.2016 |
EN |
Official Journal of the European Union |
C 38/27 |
Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
(Case C-573/15)
(2016/C 038/39)
Language of the case: French
Referring court
Cour d’appel de Liège
Parties to the main proceedings
Appellant: État belge
Respondent: Oxycure Belgium SA
Question referred
Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?
(1) OJ 2006 L 347, p. 1.