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Case C-355/22, Osteopathie Van Hauwermeiren: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Maintenance of the effects of national legislation incompatible with EU law)
ECLI:EU:UNKNOWN:62022CA0355
62022CA0355
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Official Journal of the European Union
Series C
C/2023/731
(Case C-355/22, (1) Osteopathie Van Hauwermeiren)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Maintenance of the effects of national legislation incompatible with EU law)
(C/2023/731)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Osteopathie Van Hauwermeiren BV
Defendant: Belgische Staat
Operative part of the judgment
A national court may not make use of a national provision empowering it to maintain certain effects of a provision of national law which it has found to be incompatible with Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the basis of an alleged impossibility of refunding the value added tax (VAT) wrongly levied to the customers of the services provided by a taxable person, in particular by reason of the large number of persons concerned or where those persons do not have an accounting system enabling them to identify those services and their value.
ELI: http://data.europa.eu/eli/C/2023/731/oj
ISSN 1977-091X (electronic edition)
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