|
30.3.2015 |
EN |
Official Journal of the European Union |
C 107/13 |
Judgment of the Court (Ninth Chamber) of 22 January 2015 (request for a preliminary ruling from the Cour d’appel de Mons — Belgium) — Régie communale autonome du stade Luc Varenne v État belge
(Case C-55/14) (1)
((Reference for a preliminary ruling - Directive 77/388/EEC - VAT - Exemptions - Article 13B(b) - Concept of ‘exempted letting of immovable property’ - Provision, for consideration, of a football stadium - Contract for provision reserving certain rights and prerogatives to the owner - Supply, by the owner, of various services representing 80 % of the charge specified in the contract))
(2015/C 107/16)
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Régie communale autonome du stade Luc Varenne
Defendant: État belge
Operative part of the judgment
Article 13B(b) of the 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 the act of making available, for consideration, a football stadium under a contract reserving certain rights and prerogatives to the stadium owner and providing for the supply, by the owner, of various services, including services of maintenance, cleaning, repair and upgrading, representing 80 % of the charge which is agreed in the contact to be payable, does not constitute, as a general rule, a ‘letting of immovable property’ within the meaning of that provision. The finding of the facts is for the referring court.