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Document 62009CN0053
Case C-53/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 6 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Limited
Case C-53/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 6 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Limited
Case C-53/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 6 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Limited
OJ C 90, 18.4.2009, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
18.4.2009 |
EN |
Official Journal of the European Union |
C 90/13 |
Reference for a preliminary ruling from House of Lords (United Kingdom) made on 6 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Limited
(Case C-53/09)
2009/C 90/20
Language of the case: English
Referring court
House of Lords
Parties to the main proceedings
Applicant: Commissioners for Her Majesty's Revenue and Customs
Defendant: Loyalty Management UK Limited
Questions referred
‘In circumstances where a taxable person (the “Promoter”) is engaged in the business of running a multi-participant customer loyalty rewards programme (the “Scheme”), pursuant to which the Promoter enters into various agreements as follows:
(i) |
Agreements with various companies referred to as “Sponsors” under which the Sponsors issue “Points” to customers of the Sponsors (“Collectors”) who purchase goods or services from the Sponsors and the Sponsors make payments to the Promoter; |
(ii) |
Agreements with the Collectors which include provisions such that, when they purchase goods and/or services from the Sponsors, they will receive Points which they can redeem for goods and/or services; and |
(iii) |
Agreements with various companies (known as “Redeemers”) under which the Redeemers agree, among other things, to provide goods and/or services to Collectors at a price which is less than would otherwise be payable or for no cash payment when the Collector redeems the Points and in return the Promoter pays a “Service Charge” which is calculated according to the number of Points redeemed with that Redeemer during the relevant period.
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1
(2) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment OJ L 145, p. 1’