Office des produits wallons ASBL v Belgian State.

• Jurisdiction: European Union
• Celex Number: 62000CJ0184
• ECLI: ECLI:EU:C:2001:629
• Docket Number: C-184/00
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 22 November 2001

Judgment of the Court (Third Chamber) of 22 November 2001. - Office des produits wallons ASBL v Belgian State. - Reference for a preliminary ruling: Tribunal de première instance de Charleroi - Belgium. - Sixth VAT Directive - Article 11A(1)(a) - Taxable amount - Subsidies directly linked to the price. - Case C-184/00.

European Court reports 2001 Page I-09115

SummaryPartiesGroundsDecision on costsOperative part

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Basis of assessment - Supply of goods and services - Subsidies directly linked to the price of those operations - Meaning

(Council Directive 77/388, Art. 11A(1)(a))

Summary

$$For the purposes of Article 11A(1)(a) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, subsidies directly linked to the price must be interpreted as covering only subsidies which constitute the whole or part of the consideration for a supply of goods or services and which are paid by a third party to the seller or supplier. It is for the national court to determine, on the basis of the facts before it, whether or not the subsidy constitutes such consideration.

( see para 18 and operative part )

Parties

In Case C-184/00,

REFERENCE to the Court under Article 234 EC by the Tribunal de première instance de Charleroi (Belgium) for a preliminary ruling in the proceedings pending before that court between

Office des produits wallons ASBL

and

Belgian State,

on the interpretation of Article 11A(1)(a) of 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),

THE COURT (Third Chamber),

composed of: C. Gulmann (Rapporteur), acting for the President of the Chamber, J.-P. Puissochet and J.N. Cunha Rodrigues, Judges,

Advocate General: L.A. Geelhoed,

Registrar: D. Louterman-Hubeau, Head of Division,

after considering the written observations submitted on behalf of:

- Office des produits wallons ASBL, by M. Eloy, avocat,

- the Belgian Government, by A. Snoecx, acting as Agent, assisted by B. van de Walle de Ghelcke, avocat,

- the French Government, by J.-F. Dobelle, S. Pailler and S. Seam, acting as Agents,

- the Commission of the European Communities, by E. Traversa and C. Giolito, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of the Office des produits wallons ASBL, represented by R. Ghods, avocat, of the Belgian Government, represented by B. van de Walle de Ghelcke, and the Commission, represented by E. Traversa and C. Giolito, at the hearing on 22 March 2001,

after hearing the Opinion of the Advocate General at the sitting on 27 June 2001,

gives the following

Judgment

Grounds

1 By a judgment of 11 May 2000, received at the Court on 16 May 2000, the Tribunal de première instance (Court of First Instance) de Charleroi, referred to the Court for a preliminary ruling under Article 234 EC three questions on the interpretation of Article 11A(1)(a) of 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...