Request for a preliminary ruling from the Cour administrative d’appel de Versailles (France) lodged on 25 March 2013 — Le Rayon d’Or SARL v Ministre de l’Économie et des Finances

(Case C-151/13)

2013/C 171/35

Language of the case: French

Referring court

Cour administrative d’appel de Versailles

Parties to the main proceedings

Applicant: Le Rayon d’Or SARL

Defendant: Ministre de l’Économie et des Finances

Question referred

Must Article 11A(1)(a) of the Sixth Directive, (1) incorporated in Article 73 of Directive 2006/112/EC, (2) be interpreted as meaning that the ‘healthcare lump sum’ disbursed by sickness insurance funds to residential care homes for the elderly pursuant to Article L. 174-7 of the Code de la sécurité sociale and exempted from value added tax under Article 261(4)(1b) of the Code général des impôts represents a subsidy which is directly linked to the price of the healthcare services provided to residents and which thus falls within the scope of value added tax?

(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).