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Document 62018CN0400

Case C-400/18: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat

OJ C 301, 27.8.2018, p. 17–17 (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 301/17

Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat

(Case C-400/18)

(2018/C 301/23)

Language of the case: Dutch

Referring court

Hof van Cassatie

Parties to the main proceedings

Appellant: Infohos

Respondent: Belgische Staat

Question referred

Must Article 13.A(1)(f) of Directive 77/388/EEC (1) of 17 May 1977, now Article 132(1)(f) of Directive 2006/112/EC (2) of 28 November 2006, be interpreted as permitting Member States to attach an exclusivity condition to the exemption provided for therein, whereby an independent group which also supplies services to non-members is also liable in full to VAT for the services supplied to its members?

(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).