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Case C-573/15: Judgment of the Court (Sixth Chamber) of 9 March 2017 (request for a preliminary ruling from the cour d’appel de Liège — Belgium) — État belge v Oxycure Belgium SA (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators)
ECLI:EU:UNKNOWN:62015CA0573
62015CA0573
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Official Journal of the European Union
C 144/10
(Case C-573/15) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 98(2) - Annex III, points 3 and 4 - Principle of fiscal neutrality - Medical treatment using oxygen - Reduced VAT rate - Oxygen cylinders - Standard rate of VAT - Oxygen concentrators))
(2017/C 144/12)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: État belge
Defendant: Oxycure Belgium SA
Operative part of the judgment
Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Annex III, points 3 and 4, thereto, read in the light of the principle of fiscal neutrality, does not preclude national legislation, such as that at issue in the main proceedings, which provides that the standard rate of value added tax is applicable to the supply or rental of oxygen concentrators, while that legislation provides for the application of the reduced value added tax rate on the supply of oxygen cylinders
Language of the case: French
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(<span class="super">1</span>) OJ C 38, 1.2.2016.