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Case C-489/09: Judgment of the Court (Second Chamber) of 27 January 2011 (reference for a preliminary ruling from the Hof van Beroep te Gent — Belgium) — Vandoorne NV v Belgische Staat (Sixth VAT Directive — Articles 11.C(1) and 27(1) and (5) — Taxable amount — Simplification measures — Manufactured tobacco — Tax labels — Single charge of VAT at source — Intermediate supplier — Total or partial non-payment of the price — Refusal to refund VAT)
ECLI:EU:UNKNOWN:62009CA0489
62009CA0489
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12.3.2011
Official Journal of the European Union
C 80/5
(Case C-489/09)(1)
(Sixth VAT Directive - Articles 11.C(1) and 27(1) and (5) - Taxable amount - Simplification measures - Manufactured tobacco - Tax labels - Single charge of VAT at source - Intermediate supplier - Total or partial non-payment of the price - Refusal to refund VAT)
2011/C 80/07
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Vandoorne NV
Defendant: Belgische Staat
Re:
Reference for a preliminary ruling — Hof van Beroep te Gent — Interpretation of Articles 11.C(1) and 27 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 1977 L 145, p. 1) — Simplification measures — National legislation providing for VAT to be charged at source in the case of manufactured tobacco imported, acquired or produced within the country, precluding a reduction in the basis of assessment for taxpayers who have paid tax on those products
Operative part of the judgment
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Language of the case: Dutch.
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(1) OJ C 37, 13.02.2010.