Reference for a preliminary ruling from First-tier Tribunal in the case Bookit.

With regard to the exemption from VAT in Article 135(1)(d) of Council Directive (EC) 2006/112/EC as interpreted by the Court of Justice in Case C-2/95 Sparekassernes Datacenter (SDC) v Skatteministeriet, what are the relevant principles to be applied in determining whether or not a "debit and credit card handling service" (such as the service that is supplied in this case) has "the effect of transferring funds and entail[s] changes in the legal and financial situation" within the meaning of paragraph 66 of that judgment.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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