Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 18 June 2018 — Infohos v Belgische Staat

(Case C-400/18)

Language of the case: Dutch

Referring court

Hof van Cassatie

Parties to the main proceedings

Appellant: Infohos

Respondent: Belgische Staat

Question referred

Must Article 13.A(1)(f) of Directive 77/388/EEC ¹ of 17 May 1977, now Article 132(1)(f) of Directive 2006/112/EC ² of 28 November 2006, be interpreted as permitting Member States to attach an exclusivity condition to the exemption provided for therein, whereby an independent group which also supplies services to non-members is also liable in full to VAT for the services supplied to its members?

____________

¹ 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).

² Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).