Reference for a preliminary ruling from First-tier Tribunal in the case Marcandi.
On the correct interpretation of articles 2(1), 24, 62, 63, 65, and 73 of Council Directive 2006/112/EC, and in circumstances such as those in the main proceedings:
a) is the issue of Credits to users, by Madbid, in return for a money payment:
i. a ‘preliminary transaction' outside the scope of article 2(1), of the sort identified by the Court in MacDonald Resorts Ltd v Revenue and Customs Commissioners (C-270/09) [2010] ECR I-13179 ECLI:EU:C:2010:780, at paragraphs 23- 42; or
ii. a supply of services by Madbid within the meaning of article 2(1)(c), namely the grant of a right to participate in online auctions;
b) if the grant of a right to participate in online auctions is a supply of services by Madbid, then is it a supply made ‘for consideration' within the meaning of article 2(1)(c), namely the payment for it (i.e. the money received by Madbid from a user in return for Credits);
c) is the answer to (b) different if the payment for the Credits also serves as an entitlement for the user to acquire goods to the same value in the event of the user not succeeding in the auction;
d) if Madbid does not make a supply of services for consideration when it issues Credits to its users in return for a money payment, does it make such a supply at any other time;
and what principles should be applied in determining the answer to those questions?
3