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Case C-499/10: Judgment of the Court (Seventh Chamber) of 21 December 2011 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Vlaamse Oliemaatschappij NV v FOD Financiën (Sixth VAT Directive — Persons liable to pay tax — Third party jointly and severally liable — Warehousing arrangements other than customs warehousing — Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods — Good faith or lack of fault or negligence of the warehouse-keeper)
ECLI:EU:UNKNOWN:62010CA0499
62010CA0499
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18.2.2012
Official Journal of the European Union
C 49/12
(Case C-499/10) (<span class="super">1</span>)
(Sixth VAT Directive - Persons liable to pay tax - Third party jointly and severally liable - Warehousing arrangements other than customs warehousing - Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods - Good faith or lack of fault or negligence of the warehouse-keeper)
2012/C 49/18
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Vlaamse Oliemaatschappij NV
Defendant: FOD Financiën
Re:
Reference for a preliminary ruling — Rechtbank van eerste aanleg te Brugge (Belgium) — Interpretation of Article 21(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) — Persons liable to pay tax — Third party jointly and severally liable — National legislation holding the warehouse-keeper of the goods jointly and severally liable for payment of tax due by the taxable person who owns the goods, in warehousing arrangements other than customs warehousing, even where the warehouse-keeper acts in good faith or where no fault or negligence can be imputed to him.
Operative part of the judgment
Article 21(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, as amended by Council Directive 2001/115/EC of 20 December 2001, must be interpreted as not authorising the Member States to provide that a warehouse-keeper other than a customs warehouse-keeper is jointly and severally liable for the value added tax which is owing on a supply of goods made for valuable consideration, and released from the warehouse, by the owner of the goods who is liable for the tax on those goods, even where the warehouse-keeper acts in good faith or where no fault or negligence can be imputed to him.
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(<span class="super">1</span>) OJ C 13, 15.1.2011.