Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge (Belgium) lodged on 19 October 2010 — Vlaamse Oliemaatschappij v F.O.D. Financiën

(Case C-499/10)

()

2011/C 13/34

Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg te Brugge

Parties to the main proceedings

Applicant: Vlaamse Oliemaatschappij

Defendant: F.O.D. Financiën

Question referred

Does the former Article 21(3) of the Sixth Directive (77/388), (1) now incorporated in Article 205 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax, in conjunction with Articles 202 and 157(1)(b) of the same Directive, authorise the Member States to provide that a warehouse-keeper other than a customs warehouse-keeper is jointly and severally liable, unconditionally, for the tax which is owing on a supply of goods made for valuable consideration by the owner of the goods who is liable for the tax on those goods, even where the warehouse-keeper acts in good faith or where no fault or negligence can be imputed to him (Article 51a(3) of the Wetboek van de belasting over toegevoegde waarde (WBTW).

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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)  OJ 2006 L 347, p. 1