Accept Refuse

EUR-Lex Access to European Union law

This document is an excerpt from the EUR-Lex website

Document 62015CN0573

Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA

OJ C 38, 1.2.2016, p. 27–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

1.2.2016   

EN

Official Journal of the European Union

C 38/27


Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA

(Case C-573/15)

(2016/C 038/39)

Language of the case: French

Referring court

Cour d’appel de Liège

Parties to the main proceedings

Appellant: État belge

Respondent: Oxycure Belgium SA

Question referred

Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?


(1)  OJ 2006 L 347, p. 1.


Top