Reference for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 30 November 2009 — Vandoorne NV v Belgische Staat

(Case C-489/09)

2010/C 37/23

Language of the case: Dutch

Referring court

Hof van Beroep te Gent

Parties to the main proceedings

Appellant: Vandoorne NV

Respondent: Belgische Staat

Question referred

Is Belgian law, in particular Article 58(1), in conjunction with Article 77(1)(7), of the Value Added Tax Code (Wetboek van de belasting over de toegevoegde waarde), compatible or incompatible with Article 27 of Sixth Council Directive 77/388/EEC, (1) which allows the Member States to adopt simplification measures, and/or with Article 11.C(1) of that directive, which grants a right to a refund of value added tax (VAT) in the case of total or partial non-payment, by reason of the fact that such national law (1) lays down a simplified procedure for charging VAT on supplies of manufactured tobacco products by imposing a single charge at source; and (2) does not give persons liable to tax at the various intermediary stages of the chain of supply who have borne VAT on those products a right to a refund of VAT on account of the total or partial loss of the purchase price?

(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)