27.8.2018 |
EN |
Official Journal of the European Union |
C 301/17 |
Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat
(Case C-400/18)
(2018/C 301/23)
Language of the case: Dutch
Referring court
Hof van Cassatie
Parties to the main proceedings
Appellant: Infohos
Respondent: Belgische Staat
Question referred
Must Article 13.A(1)(f) of Directive 77/388/EEC (1) of 17 May 1977, now Article 132(1)(f) of Directive 2006/112/EC (2) of 28 November 2006, be interpreted as permitting Member States to attach an exclusivity condition to the exemption provided for therein, whereby an independent group which also supplies services to non-members is also liable in full to VAT for the services supplied to its members?
(1) 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 (OJ 1977 L 145, p. 1).
(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).