Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 24 September 2010 — Belgian State v Maître Pierre Henfling, Maître Raphaël Davin, Maître Koenraad Tanghe (acting as trustees in bankruptcy of Tiercé Franco-Belge SA)

(Case C-464/10)

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2010/C 346/49

Language of the case: French

Referring court

Cour d’appel de Mons

Parties to the main proceedings

Applicant: Belgian State

Defendants: Maître Pierre Henfling, Maître Raphaël Davin, Maître Koenraad Tanghe (acting as trustees in bankruptcy of Tiercé Franco-Belge SA)

Question referred

Must Articles 6(4) and 13(B)(f), 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, be interpreted as precluding tax exemption in respect of services supplied by a commission agent acting in its own name, but on behalf of a principal who organises supply of services referred to in Article 13(B)(f)?