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Document 62015CN0130
Case C-130/15: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 13 March 2015 — Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited
Case C-130/15: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 13 March 2015 — Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited
Case C-130/15: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 13 March 2015 — Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited
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(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.6.2015 |
EN |
Official Journal of the European Union |
C 190/2 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 13 March 2015 — Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited
(Case C-130/15)
(2015/C 190/02)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicant: Commissioners for Her Majesty's Revenue and Customs
Defendant: National Exhibition Centre Limited
Questions referred
1. |
With regard to the exemption from VAT in Article 13B(d)(3) of the Sixth Directive (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) (1) as interpreted by the Court of Justice in Case C-2/95 Sparekassernes Datacenter v Skatteministeriet (ECLI:EU:C: 1997:278; [1997] ECR I-3017), what are the relevant principles to be applied for determining whether or not a service has ‘the effect of transferring funds and entail[s] changes in the legal and financial situation’ within the meaning of paragraph 66 of that judgment? In particular:
|
2. |
What are the relevant principles to be applied for determining whether or not a service such as that performed by the taxpayer in the present case falls within the scope of the ‘debt collection’ exclusion from the exemption in Article 13B(d)(3) of the Sixth Directive? In particular, if a service of processing payment by a particular method (e.g. debit or credit card) would, pursuant to the principles in Case C-175/09 Commissioners for Her Majesty's Revenue and Customs v AXA UK plc (ECLI:EU:C:2010:646; [2010] ECR I-10701), constitute ‘debt collection’ in circumstances where the supply of that service was to the person to whom that payment was due (i.e. the person receiving the payment), will that service also constitute ‘debt collection’' in circumstances where the supply of that service is to the person from whom the payment is due (i.e. the person making the payment)? Further, in the circumstances of this case, does a ‘debt’ even exist to be ‘collected’? |