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Document 62018CA0042
Case C-42/18: Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points)
Case C-42/18: Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points)
Case C-42/18: Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points)
OJ C 413, 9.12.2019, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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9.12.2019 |
EN |
Official Journal of the European Union |
C 413/6 |
Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH
(Case C-42/18) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Council Directive 77/388/EEC - Exemptions - Article 13B(d)(3) - Transactions concerning payments - Services supplied by a company to a bank relating to the operation of cash points)
(2019/C 413/06)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Trier
Defendant: Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH
Operative part of the judgment
Article 13B(d)(3) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that services supplied to a bank operating cashpoints, consisting in operating and maintaining those cashpoints, replenishing them, installing computer hardware and software necessary to read the data from bank cards, sending a cash withdrawal authorisation request to the bank which issued the bank card used, providing the cash requested and registering withdrawal transactions, do not constitute a transaction concerning payments which is exempt from value added tax for the purposes of that provision.