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Document 62014CN0335

Case C-335/14: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 11 July 2014  — Les Jardins de Jouvence SCRL v Belgian State

OJ C 339, 29.9.2014, p. 5–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)



Official Journal of the European Union

C 339/5

Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 11 July 2014 — Les Jardins de Jouvence SCRL v Belgian State

(Case C-335/14)

2014/C 339/06

Language of the case: French

Referring court

Cour d’appel de Mons

Parties to the main proceedings

Appellant: Les Jardins de Jouvence SCRL

Respondent: Belgian State

Questions referred


Is a serviced residence, within the meaning of the Decree of the Council of the Walloon Region of 5 June 1997 relating to retirement homes, serviced residences and day-care centres for persons of 60 or over, [which makes available] for profit individual dwellings designed for one or two persons, comprising a fitted kitchen, a sitting room, a bedroom and a fitted bathroom, thereby enabling residents to lead an independent life, together with a range of optional services supplied against payment, with the aim of making a profit, those services not being available exclusively for the occupants of the serviced residences (… a bar restaurant, … hairdressing and beauty salon, … a physiotherapy room, … occupational therapy activities, … a laundry, … a pharmacy and a blood collection point, a doctor’s surgery), a body that is in essence devoted to social wellbeing which carries out supplies ‘of services and of goods closely linked to welfare and social security work’ for the purposes of Article 13A(1)(g) of 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 (1) (now Article 132(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) (2)?


Is the answer to Question 1 different if the serviced residence in question receives, for the supply of the services in question, subsidies or any other form of advantage or funding from public authorities?

(1)  OJ 1977 L 145, p. 1.

(2)  OJ 2006 L 347, p. 1.