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Valentina R., lawyer
(Case C-69/11) (<span class="super">1</span>)
(Article 104(3), first subparagraph, of the Rules of Procedure - Sixth VAT Directive - Article 11.A(1)(a) - Taxable amount - Costs not charged by the taxable person)
2012/C 73/19
Language of the case: Dutch
Applicant: Connoisseur Belgium BVBA
Defendant: Belgische Staat
Reference for a preliminary ruling — Rechtbank van eerste aanleg te Brugge — Interpretation of Article 11.A(1)(a) 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) and of Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Hiring-out of pleasure craft — Agreement on the allocation of costs between the undertaking providing the craft for hire and the undertaking which hires them — Possibility of charging certain costs to the hiring undertaking — No charge made — National provision requiring VAT to be paid on those costs which are not charged
(<span class="super">1</span>) OJ C 145, 14.5.2011.