Chaussures Bally SA v Belgian State, Minister for Finance.

• Jurisdiction: European Union
• Celex Number: 61992CJ0018
• ECLI: ECLI:EU:C:1993:212
• Docket Number: C-18/92
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 25 May 1993

Avis juridique important

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61992J0018

Judgment of the Court (Sixth Chamber) of 25 May 1993. - Chaussures Bally SA v Belgian State, Minister for Finance. - Reference for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium. - Value added tax - Sixth directive - Taxable amount. - Case C-18/92.

European Court reports 1993 Page I-02871

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable amount ° Transaction of sale with payment by credit card ° Commission retained by the issuer of the card ° Inclusion in the taxable amount

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

Summary

Article 11A(1)(a) of the Sixth Directive on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning that where, in the context of a transaction of sale, the price of the goods is met by the purchaser by means of a credit card and paid to the supplier by the organization which has issued the card, after deduction of a percentage as commission in payment for the service rendered by the latter to the supplier of the goods, the sum so deducted must be included in the taxable amount on which the supplier, as the taxable person, must pay tax to the revenue authorities.

Parties

In Case C-18/92,

REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal de Première Instance, Brussels, for a preliminary ruling in the proceedings pending before that court between

Chaussures Bally SA

and

Belgian State

on the interpretation of Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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 (Sixth Chamber),

composed of: C.N. Kakouris, President of the Chamber, G.F. Mancini, F.A. Schockweiler, M. Diez de Velasco and P.J.G. Kapteyn, Judges,

Advocate General: C. Gulmann,

Registrar: H.A. Ruehl, Principal Administrator,

after considering the written observations submitted on behalf of:

° SA Chaussures Bally, by Luc Simonet, of the Brussels Bar,

° the Belgian State, by Ignace Maselis, of the Brussels Bar,

° the Government of the United Kingdom, by John Collins, of the Treasury Solicitor' s Department, acting as Agent, assisted by David Anderson, Barrister,

° the Commission of the European Communities, by Henri Étienne, Principal Legal Adviser, and Johannes Fons Buhl, Legal Adviser, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of SA Chaussures Bally, the Belgian State, the Government of the United Kingdom, represented by David Anderson and Susan Cochrane, of the Treasury Solicitor' s Department, acting as Agents, and the Commission of the European Communities, at the hearing on 14 January 1993,

after hearing the Opinion of the Advocate General at the sitting on 3 March 1993,

gives the following

Judgment

Grounds

1 By judgment of 10 January 1992, received at the Court on 23 January 1992, the Tribunal de Première Instance (Court of First Instance), Brussels, referred to the Court for a preliminary ruling under Article 177 of the EEC...