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(Sixth VAT Directive - Articles 11A(1)(a), 17(5) and 19(1) - Organisation of games of bingo - Legal obligation to use part of the card price to pay winnings to players - Calculation of the basis of assessment)
REFERENCE for a preliminary ruling under Article 267 TFEU from the Tribunal Superior de Justicia de Cataluña (Spain), made by decision of 18 May 2011, received at the Court on 18 July 2011, in the proceedings
composed of A. Tizzano, President of the Chamber, M. Safjan, A. Borg Barthet, E. Levits and J.-J. Kasel (Rapporteur), Judges,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
This reference for a preliminary ruling concerns the interpretation of Articles 11A(1)(a), 17(5) and 19(1) of 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), as amended by Council Directive 98/80/EC of 12 October 1998 (OJ 1998 L 281, p. 31) (‘the Sixth Directive’).
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