Official Journal of the European Union

C 269/17

(Case C-464/10) (<span class="super">1</span>)

(Taxation - Sixth VAT Directive - Article 6(4) - Exemption - Article 13(B)(f) - Gambling - Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets)

2011/C 269/29

Language of the case: French

Referring court

Parties to the main proceedings

Applicant: État belge

Defendants: Pierre Henfling, Raphaël Davin and Koenraad Tanghe, acting as administrators in the insolvency of Tiercé Franco-Belge SA

Re:

Reference for a preliminary ruling — Cour d’appel de Mons — Interpretation of 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 (OJ L 145, p. 1) — 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 that directive.

Operative part of the judgment

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, must be interpreted as meaning that, in so far as an economic operator acts in his own name, but on behalf of an undertaking carrying on a bet-taking business, in the collection of bets covered by the exemption from value added tax under Article 13(B)(f), that latter undertaking is to be considered, in accordance with Article 6(4), to provide that operator with a supply of bets coming under that exemption.

* * *

(<span class="super">1</span>) OJ C 346, 18.12.2010.