Etat belge v Oxycure Belgium SA

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling in which it decided that art 98(1) and (2) of Council Directive (EC) 2006/112 and Annex III, points 3 and 4, thereto, read in the light of the principle of fiscal neutrality, did not preclude national legislation, such as that at issue in the main proceedings, which provided that the standard rate of VAT was applicable to the supply or rental of oxygen concentrators, while that legislation provided for the application of the reduced VAT rate on the supply of oxygen cylinders.

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