Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
État belge v Oxycure Belgium SA (C-573/15)
Judgment
Consideration of the question referred
30

État belge v Oxycure Belgium SA (C-573/15)

Judgment of 9 Mar 2017law://eu/cjeu/2015/c-573-15/para_30@2026-11-11

30According to settled case-law, the principle of fiscal neutrality precludes treating similar supplies of services, which are thus in competition with each other, differently for VAT purposes (see judgment of 11 September 2014, K, C‑502/13, EU:C:2014:2207, paragraph 24 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-573/15 · ECLI:EU:C:2017:189
Decided: 9 Mar 2017
Procedure: Preliminary reference · referred by the cour d’appel de Liège (Court of Appeal, Liège, Belgium)
Applicant: État belge
Defendant: Oxycure Belgium SA
Rapporteur: C.G. Fernlund
Advocate General: P. Mengozzi
Bench: 3 judges
E. Regan, A. Arabadjiev, C.G. Fernlund
Language: French
Official: CURIA · EUR-Lex 62015CJ0573

Topics

Value added tax

History · 1 version

9 Mar 2017Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 8: J-GmbH and Others v Finanzamt K and Others (C-409/24); Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (C-733/22); Staatssecretaris van Financiën v X (C-194/21); J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19)2 provisions; Staatssecretaris van Financiën v X (C-331/19); Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven (C-715/18); Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17)2 provisions; AZ v Minister Finansów (C-499/16)
Cites 12: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; European Commission v Grand Duchy of Luxembourg (C-502/13)2 provisions; European Commission v French Republic (C-94/09); Proceedings brought by Rzecznik Praw Obywatelskich (RPO) (C-390/15); K Oy (C-219/13); Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (C-44/11); État belge v Nathalie De Fruytier (C-334/14); European Commission v Kingdom of Spain (C-360/11); European Commission v French Republic (C-492/08); European Commission v United Kingdom of Great Britain and Northern Ireland (C-161/14); Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (C-442/05); Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (C-454/12, C-455/12)