Judgment of the Court (Sixth Chamber), 18 July 2013

État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11)

Requests for a preliminary ruling from the Cour de cassation (Belgium)

Requests for a preliminary ruling — Sixth VAT Directive — Article 6(2), first paragraph, point (a) and Article 13(B)(b) — Right to deduction — Capital goods belonging to legal persons made partly available to their managers for private use — No rent payable in money, but taking into account of a benefit in kind for income tax purposes

Joined Cases C‑210/11 and C‑211/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)