This document is an excerpt from the EUR-Lex website
Document 62010CN0436
Case C-436/10: Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
Case C-436/10: Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
Case C-436/10: Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
SL C 328, 4.12.2010, p. 12–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
4.12.2010 |
EN |
Official Journal of the European Union |
C 328/12 |
Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 13 September 2010 — Belgian State — SPF Finances v BLM SA
(Case C-436/10)
()
2010/C 328/22
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Belgian State — SPF Finances
Defendant: BLM SA
Question referred
Must Articles 6(2)(a) and 13B(b) 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 (1) be interpreted as precluding national legislation which treats as an exempt supply of services, on the basis that it constitutes a leasing or letting of immovable property within the meaning of Article 13B(b), the private use by a director and his family of part of a building constructed or owned under a right in rem in that property by a taxable legal person, where the input tax on that asset is deductible?