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Case C-330/21: Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 27 May 2021 — The Escape Center BVBA v Belgische Staat
ECLI:EU:UNKNOWN:62021CN0330
62021CN0330
May 27, 2021
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23.8.2021
Official Journal of the European Union
C 338/9
(Case C-330/21)
(2021/C 338/11)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: The Escape Center BVBA
Defendant: Belgische Staat
Question referred
Must Article 98(2) of Directive 2006/112, (1) read in conjunction with point (14) of Annex III to that directive, be interpreted as meaning that the right to use sporting facilities is subject to the reduced rate of VAT only if no individual or group guidance is provided?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
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