Reference for a preliminary ruling from the Upper Tribunal in the case DPAS Limited.

In the light of Article 135(1)(d) of Council Directive 2006/112/EC and the interpretations of that provision given by the Court of Justice in AXA, Bookit II and NEC, the Upper Tribunal respectfully refers the following questions to the Court of Justice of the European Union for a preliminary ruling: Is a service, such as that performed by the taxpayer in the present case, consisting of directing, pursuant to a direct debit mandate, that money is taken by direct debit from a patient's bank account and passed by the taxpayer, after deduction of the taxpayer's remuneration, to the patient's dentist and insurance provider, an exempt supply of transfer or payment services within Article 135(1)(d) of the Principal VAT Directive? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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