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Document 62015CN0573
Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
Case C-573/15: Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
OJ C 38, 1.2.2016, p. 27–27
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
1.2.2016 |
EN |
Official Journal of the European Union |
C 38/27 |
Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA
(Case C-573/15)
(2016/C 038/39)
Language of the case: French
Referring court
Cour d’appel de Liège
Parties to the main proceedings
Appellant: État belge
Respondent: Oxycure Belgium SA
Question referred
Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?