Opinion of the Advocate General — ECLI:EU:C:2019:360
Date: 2019-05-02
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 24 January 2018 — Finanzamt Trier v Cardpoint GmbH, as successor in law of Moneybox Deutschland GmbH (Case C-42/18) Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Appellant on a point of law: Finanzamt Trier Respondent on a point of law: Cardpoint GmbH, as successor in law of Moneybox Deutschland GmbH Question referred Is technical and administrative assistance provided by a supplier of services to a bank operating a cash point (ATM) for cash withdrawals from the bank exempt from tax under Article 13.B(d)(3) of Directive 77/388/EEC 1 in the case where technical and administrative assistance of the same nature provided by a supplier of services for payments by card in connection with the sale of cinema tickets is, in accordance with the judgment of the Court of Justice of the European Union of 26 May 2016, Bookit, C-607/14, (EU:C:2016:355), not exempt from tax under that provision? ____________ 1 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 1977 L 145, p. 1).