Case C-276/09: Judgment of the Court (Third Chamber) of 2 December 2010 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division (United Kingdom)) — Everything Everywhere Ltd (formerly T-Mobile UK Ltd) v The Commissioners of Her Majesty’s Revenue & Customs (Sixth VAT Directive — Exemption — Article 13B(d)(1) and (3) — Negotiation of credit — Transactions concerning payments and transfers — Existence of two separate supplies of services or of a single supply — Additional charges invoiced where certain methods of payment are used for mobile telephone services)
Date: 2010-12-02
Institutions: Court of Justice
Subjects: financial services, interpretation of the law, provision of services, tax exemption








C_2011030EN.01000601.xml










29.1.2011   


EN


Official Journal of the European Union


C 30/6





Judgment of the Court (Third Chamber) of 2 December 2010 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division (United Kingdom)) — Everything Everywhere Ltd (formerly T-Mobile UK Ltd) v The Commissioners of Her Majesty’s Revenue & Customs
(Case C-276/09) (1)

(Sixth VAT Directive - Exemption - Article 13B(d)(1) and (3) - Negotiation of credit - Transactions concerning payments and transfers - Existence of two separate supplies of services or of a single supply - Additional charges invoiced where certain methods of payment are used for mobile telephone services)
2011/C 30/09
Language of the case: English

Referring court

High Court of Justice of England and Wales, Chancery Division

Parties to the main proceedings


Applicant: Everything Everywhere Limited (formerly T-Mobile UK Ltd)

Defendant: The Commissioners of Her Majesty’s Revenue & Customs

Re:

Reference for a preliminary ruling — High Court of Justice of England and Wales, Chancery Division — Interpretation of Art. 13B(d)(3) of the 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 (OJ 1977 L 145, p. 1) — Exemptions — Scope — Meaning of ‘services having the effect of transferring funds and entailing changes in the legal and financial situation’ — Services debiting one account and crediting another account by the corresponding amount — Services not including the carrying out of tasks consisting in debiting one account and crediting another with the corresponding amount but which, where a transfer of funds results, may be seen as having been the cause of that transfer — System of payment for calls from a mobile telephone

Operative part of the judgment

For the purposes of collecting value added tax, the additional charges invoiced by a provider of telecommunications services to its customers, where the latter pay for those services not by Direct Debit or by Bankers’ Automated Clearing System transfer but by credit card, debit card, cheque or cash over the counter at a bank or authorised payment agent acting on behalf of that service provider, do not constitute consideration for a supply of services distinct and independent from the principal supply of services consisting in the supply of telecommunications services.


(1)  OJ C 267, 7.11.2009.