Court of Justice 18 July 2013, Joined Cases C-210/11 and C-211/11: Judgment of the Court (Sixth Chamber) of 18 July 2013 (request for a preliminary ruling from the Cour de cassation — Belgium) — État belge v Medicom SPRL (C-210/11), Maison Patrice Alard SPRL (C-211/11) (Requests for a preliminary ruling — Sixth VAT Directive — Article 6(2), first paragraph, point (a) and Article 13(B)(b) — Right to deduction — Capital goods belonging to legal persons made partly available to their managers for private use — No rent payable in money, but taking into account of a benefit in kind for income tax purposes)

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