Belgium - Preliminary ruling requested on imposition of VAT on costs
Preliminary ruling requested from ECJ on imposition of VAT on costs or amounts which could have been charged but are not charged.
On 16 February 2011, the Court of First Instance Brugge (Rechtbank van eerste aanleg Brugge) requested a preliminary ruling from the Court of Justice of the European Union (ECJ) in Connoisseur Belgium BVBA v. Belgische Staat (Case C-69/11).
The referring Court wishes to know whether:
"Art. 26 of the Wetboek van de BTW (the Belgian VAT Code) does infringe Art. 11(A)(1)(a) of the Sixth VAT Directive, now incorporated in Art. 73 of the EU VAT Directive, if that provision is interpreted as meaning that VAT is due on costs or amounts which could contractually be charged to the other contracting party but which are not so charged?"
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