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22.5.2010 |
EN |
Official Journal of the European Union |
C 134/22 |
Reference for a preliminary ruling from the Rechtbank van eerste aanleg, Brussels lodged on 3 March 2010 — Belpolis Benelux SA v Belgische Staat
(Case C-114/10)
2010/C 134/33
Language of the case: Dutch
Referring court
Rechtbank van eerste aanleg, Brussels
Parties to the main proceedings
Applicant: Belpolis Benelux SA
Defendant: Belgische Staat
Question referred
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1. |
Does Community law, in particular the principle of the freedom to provide services as laid down in Article 56 TFEU, preclude rules such as those laid down in Articles 1 and 1a of Belgian Royal Decree No 20 of 20 July 1970, under which the reduced rate of VAT (6 %) may be applied to construction work only if the service provider is registered in Belgium as a contractor in accordance with Articles 400 and 401 of the Wetboek van Inkomstenbelastingen (Belgian Income Tax Code) 1992? |
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2. |
Do the provisions contained in Article 1 and 1a of Royal Decree No 20 of 20 July 1970 contravene the principle of fiscal neutrality and/or the general Community law principle of equal treatment by allowing the reduced rate of VAT (6 %) on construction work to apply only if the service provider is registered as a contractor in Belgium in accordance with Articles 400 and 401 of the Belgian Income Tax Code 1992? |