Reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium) lodged on 10 May 2007 — Tiercé Ladbroke SA v Belgian State

(Case C-231/07)

(2007/C 170/19)

Language of the case: French

Referring court

Cour d'appel de Bruxelles

Parties to the main proceedings

Applicant: Tiercé Ladbroke SA

Defendant: Belgian State

Question referred

Is the supply of the following services by an agent, acting on behalf of a principal who operates a business of taking bets on horse-races and other sporting events, exempt from VAT pursuant to Article 13(B)(d)(3) (1) of the Sixth Directive, which exempts transactions, including negotiation, concerning deposit accounts, …, payments …: namely, taking of the bets in the name of the principal; recording the bets; confirming to the customer, by the issue of a betting slip, that the bet has been made; collecting the monies; paying out the winnings; assuming sole responsibility, vis-à-vis the principal, for management of the collected monies and for any thefts or losses of money; and receiving remuneration for those activities in the form of a commission from the principal?

(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).