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Joined Cases C-231/07 and C-232/07: Order of the Court of 14 May 2008 (reference for a preliminary ruling from the Cour d'appel de Bruxelles (Belgium)) — Tiercé Ladbroke SA (C-231/07) and Derby SA (C-232/07) v Belgian State (Rules of Procedure — First subparagraph of Article 104(3) — Sixth VAT Directive — Article 13(B)(d)(3) — Exemptions — Concepts of deposit accounts and of payments — Refusal of exemption)
ECLI:EU:UNKNOWN:62007CB0231
62007CB0231
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Valentina R., lawyer
19.7.2008
Official Journal of the European Union
C 183/6
(Joined Cases C-231/07 and C-232/07)
(Rules of Procedure - First subparagraph of Article 104(3) - Sixth VAT Directive - Article 13(B)(d)(3) - Exemptions - Concepts of ‘deposit accounts’ and of ‘payments’ - Refusal of exemption)
(2008/C 183/11)
Language of the case: French
Referring court
Parties
Applicants: Tiercé Ladbroke SA and Derby SA
Defendant: Belgian State
Re:
Reference for a preliminary ruling — Cour d'appel de Bruxelles (Belgium) — Interpretation of Article 13(B)(d)(3) 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) — Exemption in relation to transactions, including negotiation, concerning deposit accounts and payments — Bets, lotteries and other games of chance or forms of gambling — Supply of services by buralistes responsible for collecting the bets on behalf of a principal and, where appropriate, for paying out winnings to bettors — Whether eligible for the exemption provided for in Article 13(B)(d)(3)
Operative part of the order
The terms ‘transactions, including negotiation, concerning deposit accounts and payments’ used in Article 13(B)(d)(3) 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 are to be interpreted as meaning that they do not refer to the supply of services by an agent acting on behalf of a client which carries out the activity of accepting bets on horse races and other sporting events, consisting of acceptance by the agent of bets on behalf of the client, registration thereof, confirmation to the client, by presentation of the betting slip, that a bet was made, collection of funds, payment of winnings, sole assumption of liability as regards the client for management of the funds collected and for thefts and/or losses of money and receipt of remuneration in the form of commission from the client as remuneration for that activity.
(1) OJ C 170, 21.7.2007.