Request for a preliminary ruling from the Hof van beroep te Antwerpen (Belgium) lodged on 22 October 2024 – Belgische Staat/Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG

(Case T-575/24, Digipolis)

(C/2025/397)

Language of the case: Dutch

Referring court

Hof van beroep te Antwerpen

Parties to the main proceedings

Applicant: Belgische Staat/Federale Overheidsdienst Financiën

Defendants: Digipolis Antwerpen AG and District09 AG

Question referred

Are Articles 2, 9 and 13 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax and the principle of neutrality infringed if those provisions are interpreted as meaning that, by joining a commissioning association, participants who have made a conferral of management are not liable for VAT when they avail themselves of the services of the commissioning association since, in the context of the conferral of management, the latter is deemed to be acting in place of its members, with the result that services provided by the commissioning association to the participants are deemed to be services provided to itself and thus there is no participation in trade/taxable transactions? In the light of these provisions, should a distinction be made in this respect between participants in the commissioning association for the purpose of Article 13 of Directive 2006/112/EC and participants for the purpose of Articles 9 and 132 of Directive 2006/112/EC?

(1)   OJ 2006 L 347, p. 1.