Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent (Belgium) lodged on 27 May 2021 – The Escape Center BVBA v Belgische Staat

(Case C-330/21)

Language of the case: Dutch

Referring court

Rechtbank van eerste aanleg Oost-Vlaanderen, afdeling Gent

Parties to the main proceedings

Applicant: The Escape Center BVBA

Defendant: Belgische Staat

Question referred

Must Article 98(2) of Directive 2006/112, ¹ read in conjunction with point (14) of Annex III to that directive, be interpreted as meaning that the right to use sporting facilities is subject to the reduced rate of VAT only if no individual or group guidance is provided?

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