# C_2015081EN.01000902.xml

| 9.3.2015 | EN | Official Journal of the European Union | C 81/9 |
| --- | --- | --- | --- |

9.3.2015

EN

Official Journal of the European Union

C 81/9

---

Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 December 2014 — Bookit, Ltd v Commissioners for Her Majesty's Revenue and Customs

(Case C-607/14)

(2015/C 081/12)

Language of the case: English

Referring court

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Parties to the main proceedings

Applicants: Bookit, Ltd

Applicants:

Defendants: Commissioners for Her Majesty's Revenue and Customs

Defendants:

Questions referred

Questions referred

| 1. | With regard to the exemption from VAT in Article 135(1)(d) of Council Directive (EC) 2006/112/EC (1) of 28 November 2006 on the common system of VAT as interpreted by the Court of Justice in Case C-2/95 Sparekassernes Datacenter (SDC) v Skatteministeriet (ECLI:EU:C:1997:278; [1997] ECR I-3017), what are the relevant principles to be applied in determining whether or not a ‘debit and credit card handling service’ (such as the service that is supplied in this case) has ‘the effect of transferring funds and entails changes in the legal and financial situation’ within the meaning of paragraph 66 of that judgment. |
| --- | --- |

1.

With regard to the exemption from VAT in Article 135(1)(d) of Council Directive (EC) 2006/112/EC (1) of 28 November 2006 on the common system of VAT as interpreted by the Court of Justice in Case C-2/95 Sparekassernes Datacenter (SDC) v Skatteministeriet (ECLI:EU:C:1997:278; [1997] ECR I-3017), what are the relevant principles to be applied in determining whether or not a ‘debit and credit card handling service’ (such as the service that is supplied in this case) has ‘the effect of transferring funds and entails changes in the legal and financial situation’ within the meaning of paragraph 66 of that judgment.

1

| 2. | As a matter of principle, what factors distinguish: (a) a service which consists in the provision of financial information without which a payment would not be made but which do not fall within the exemption (such as in C-350/10 Nordea Pankki Suomi (ECLI:EU:C:2011:532; [2011] ECR I-7359), from (b) a data handling service which functionally has the effect of transferring funds and which the Court of Justice has identified as therefore being capable of falling within the exemption (such as in SDC at paragraph 66)? |
| --- | --- |

2.

As a matter of principle, what factors distinguish: (a) a service which consists in the provision of financial information without which a payment would not be made but which do not fall within the exemption (such as in C-350/10 Nordea Pankki Suomi (ECLI:EU:C:2011:532; [2011] ECR I-7359), from (b) a data handling service which functionally has the effect of transferring funds and which the Court of Justice has identified as therefore being capable of falling within the exemption (such as in SDC at paragraph 66)?

(a)

(b)

| 3. | In particular, and in the context of debit and credit card handling services:






  a. | Does the exemption apply to such services which result in a transfer of funds but which do not include the task of making a debit to one account and a corresponding credit to another account? |
| --- | --- | --- |

3.

In particular, and in the context of debit and credit card handling services:

a.

Does the exemption apply to such services which result in a transfer of funds but which do not include the task of making a debit to one account and a corresponding credit to another account?

| b. | Does entitlement to the exemption depend on whether the service provider itself obtains authorisation codes directly from the cardholder's bank, or alternatively obtains those codes via its merchant acquirer bank? |
| --- | --- |

b.

Does entitlement to the exemption depend on whether the service provider itself obtains authorisation codes directly from the cardholder's bank, or alternatively obtains those codes via its merchant acquirer bank?

---

(1)  OJ L 347, p. 1.

1

---