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(Request for a preliminary ruling from the Hof van Cassatie (Court of Cassation, Belgium))
(Reference for a preliminary ruling — VAT — Exemptions — Independent groups of persons — Supplies of services to members and non-members)
Does an independent group of persons that comprises a number of Public Centres for Social Welfare, to which the group provides services of public interest, lose its VAT-exempt status with regard to the services which it provides to those members if it decides also to provide services to third parties?
That is, in essence, the question raised by the Belgian national court, which is asking the Court of Justice to assess the compatibility with EU law of a provision of national law which makes a VAT exemption for independent groups of persons that comprise Public Centres for Social Welfare subject to the condition that they provide services exclusively to members.
Article 13 of Sixth 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, ( 2 ) which deals with exemptions within the territory of the country, provides:
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