Order of the Court (Seventh Chamber) of 9 July 2009 (reference for a preliminary ruling from the Tribunal de première instance de Mons — Belgium) — Régie communale autonome du stade Luc Varenne v Belgian State — SPF Finances

(Affaire C-483/08) (1)

(First subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 10(1) and (2) - Recovery of tax improperly deducted - Starting point of the limitation period)

2009/C 282/34

Language of the case: French

Referring court

Tribunal de première instance de Mons

Parties to the main proceedings

Applicant: Régie communale autonome du stade Luc Varenne

Defendant: Belgian State — SPF Finances

Re

Reference for a preliminary ruling — Tribunal de première instance de Mons — Interpretation of Article 10 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 (OL 1977 L 145, p. 1) — Concepts of ‘chargeable event’ and ‘chargeability of tax’ — Starting point of the limitation period for an action for recovery of VAT — The date on which the invoice is tendered or the date on which the VAT return is lodged in which the taxable person claims a right to deduct?

Operative part

Article 10 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, as amended by Council Directive 2002/38/EC of 7 May 2002, must be interpreted as meaning that it does not preclude national legislation and administrative practice which fixes the starting point of the limitation period for an action for recovery of improperly deducted value added tax as the day on which the taxable person lodged the VAT return in which he claimed for the first time a right to deduct.

(1)  OJ C 19, 24.1.2009