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Case C-400/18: Judgment of the Court (Second Chamber) of 20 November 2019 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — Infohos v Belgische Staat (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 13A(1)(f) — Exemptions — Supply of services by independent groups of persons — Services supplied to members and non-members)
ECLI:EU:UNKNOWN:62018CA0400
62018CA0400
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27.1.2020
Official Journal of the European Union
C 27/5
(Case C-400/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Directive 77/388/EEC - Article 13A(1)(f) - Exemptions - Supply of services by independent groups of persons - Services supplied to members and non-members)
(2020/C 27/06)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Infohos
Defendant: Belgische Staat
Operative part of the judgment
Article 13A(1)(f) of the Sixth Council Directive 77/388/EEC of the 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, must be interpreted as precluding a national provision, such as that at issue in the main proceedings, which makes exemption from value added tax (VAT) subject to the condition that independent groups of persons supply services exclusively to their members, which has the effect that groups which also supply services to non-members are fully subject to VAT, including for services which they supply to their members.
Language of the case: Dutch
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(<span class="note"> <a id="ntr1-C_2020027EN.01000502-E0001" href="#ntc1-C_2020027EN.01000502-E0001">*1</a> </span>) OJ C 301, 27.8.2018.