Judgment of the Court (Second Chamber) of 26 May 2016 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Bookit Ltd v Commissioners for Her Majesty’s Revenue and Customs

(Case C-607/14) (1)

((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Exemption - Article 135(1)(d) - Transactions concerning payments and transfers - Meaning - Purchase of cinema tickets by telephone or via the Internet - Payment by debit card or credit card - ‘Card handling’ services))

(2016/C 260/06)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Bookit Ltd

Defendant: Commissioners for Her Majesty’s Revenue and Customs

Operative part of the judgment

Article 135(1)(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption from value added tax provided for therein for transactions concerning payments and transfers is not applicable to a ‘card handling’ service, such as that at issue in the main proceedings, supplied by a taxable person, the provider of that service, where an individual purchases, via that service provider, a cinema ticket which the service provider sells for and on behalf of another entity, and which the individual pays for by debit card or by credit card.

(1)  OJ C 81, 9.3.2015.