Court of Justice (Sixth Chamber) 18 July 2013, C‑210/11 and C‑211/11 (État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11).)

JUDGMENT OF THE COURT (Sixth Chamber) 18 July 2013 ( *1 ) ‛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’ In