Order of the Court (Eighth Chamber) of 9 December 2011 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Connoisseur Belgium BVBA v Belgische Staat

(Case C-69/11) (1)

(Article 104(3), first subparagraph, of the Rules of Procedure - Sixth VAT Directive - Article 11.A(1)(a) - Taxable amount - Costs not charged by the taxable person)

2012/C 73/19

Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg te Brugge

Parties to the main proceedings

Applicant: Connoisseur Belgium BVBA

Defendant: Belgische Staat

Re:

Reference for a preliminary ruling — Rechtbank van eerste aanleg te Brugge — Interpretation of Article 11.A(1)(a) 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 (OJ 1977 L 145, p. 1) and of Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Hiring-out of pleasure craft — Agreement on the allocation of costs between the undertaking providing the craft for hire and the undertaking which hires them — Possibility of charging certain costs to the hiring undertaking — No charge made — National provision requiring VAT to be paid on those costs which are not charged

Operative part of the order

Article 11.A(1)(a) 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 must be interpreted as meaning that, in circumstances such as those in the main proceedings, value added tax is not due on costs or amounts which could contractually have been charged to the other contracting party but which were not so charged.

(1)  OJ C 145, 14.5.2011.