Judgment_paragraph 43 · Belgian State v Pierre Henfling and Others (C-464/10)

43In that regard, account must be taken, in particular, of whether or not the exercise of their activity requires possession of authorisation by the public authorities, of the fact that the betting slips issued by the ‘buralistes’ mention TFB’s name, that the customers agree, according to the wording of those betting slips, to be subject to the regulations of that company, that the business run by the ‘buralistes’ carry the sign of TFB, which is the owner of those businesses, and, before the facts in the main proceedings, whether or not the ‘buralistes’ acted as agents. By contrast, the possible existence of a national provision on VAT extending the legal fiction under Article 6(4) of the Sixth Directive beyond the criteria laid down by that paragraph cannot be taken into consideration in determining whether or not the ‘buralistes’ acted in their own name. Indeed, if the conditions such as those resulting from Article 6(4) of the Sixth Directive alone were not fulfilled, the VAT exemption under Article 13(B)(f) of that directive as regards bets would not apply to the case in the main proceedings.