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Case C-3/09: Judgment of the Court (Eighth Chamber) of 18 March 2010 (reference for a preliminary ruling from the Hof van beroep te Gent — Belgium) — Erotic Center BVBA v Belgische Staat (Sixth VAT Directive — Article 12(3)(a) — Annexe H — Reduced rate of VAT — Concept of admissions to a cinema — Individual cubicles for watching films on demand)
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22.5.2010
Official Journal of the European Union
C 134/7
(Case C-3/09) (<span class="super">1</span>)
(Sixth VAT Directive - Article 12(3)(a) - Annexe H - Reduced rate of VAT - Concept of admissions to a cinema - Individual cubicles for watching films on demand)
2010/C 134/11
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Erotic Center BVBA
Defendant: Belgische Staat
Re:
Reference for a preliminary ruling — Hof van Beroep te Gent — Interpretation of Annex H, Category 7 of the 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) (now Annex III, No. 7 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Reduced rate applicable to certain supplies of goods and services — Cinemas — Meaning — Individual cubicle for viewing films on demand
Operative part of the judgment
The concept of admissions to a cinema referred to in the first paragraph of Category 7 in Annex H to 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 2001/4/EC of 19 January 2001, must be interpreted as meaning that it does not cover the payment made by a customer so as to be able to watch on his own one or more films, or extracts from films, in private cubicles such as those in issue in the main proceedings.
(<span class="super">1</span>) OJ C 82, 4.4.2009.