CELEX: 62017CA0005
Language: en
Date: 2018-07-25 00:00:00
Title: Case C-5/17: Judgment of the Court (Second Chamber) of 25 July 2018 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v DPAS Limited (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 — Concept — Scope — Dental payment plan by direct debit)

17.9.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/9
            
         
      Judgment of the Court (Second Chamber) of 25 July 2018 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v DPAS Limited
      (Case C-5/17) (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 - Concept - Scope - Dental payment plan by direct debit))
      (2018/C 328/10)
      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: DPAS Limited
      
         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 which is provided for therein for transactions concerning payments and transfers does not apply to a supply of services, such as that at issue in the main proceedings, which consists for the taxable person in requesting from the relevant financial institutions, first, that a sum of money be transferred from a patient’s bank account to that of the taxable person pursuant to a direct debit mandate and, second, that that sum, after deduction of the remuneration due to that taxable person, be transferred from the latter’s bank account to the respective bank accounts of that patient’s dentist and insurer.
      
         (1)  OJ C 78, 13.3.2017.