Reference for a preliminary ruling from the Cour d’appel (Luxembourg) lodged on 27 August 2012 — État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines v Edenred Luxembourg SA

(Case C-395/12)

2012/C 366/42

Language of the case: French

Referring court

Cour d’appel

Parties to the main proceedings

Applicants: État du Grand-duché de Luxembourg, Administration de l’enregistrement et des domaines

Defendant: Edenred Luxembourg SA

Question referred

Are services carried out by an organisation issuing luncheon vouchers in Luxembourg for a restaurateur who is a member of its acceptance network exempt, either in full or in part, from VAT pursuant to Article 13B(d)(3) of the Sixth Council Directive 77/388/EEC (1) 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, as amended, if a luncheon voucher is not a fully-fledged financial security and those services are not intended to guarantee payment for a meal purchased by an employee of the business customer (ibid. Article 13B(d)(2)), in the case of luncheon vouchers allocated by an employer to its employees under the State legislation …, given that membership of a luncheon vouchers network allows a member to profit from the custom of employees of the business customers of the luncheon voucher operator and that that operator is paying the processing costs for those luncheon vouchers?

(1)  OJ 1977 L 145, p. 1.