Case C-499/10: Judgment of the Court (Seventh Chamber) of 21 December 2011 (reference for a preliminary ruling from the Rechtbank van eerste aanleg te Brugge — Belgium) — Vlaamse Oliemaatschappij NV v FOD Financiën (Sixth VAT Directive — Persons liable to pay tax — Third party jointly and severally liable — Warehousing arrangements other than customs warehousing — Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods — Good faith or lack of fault or negligence of the warehouse-keeper)