CELEX: 62010CN0350
Language: en
Date: 2010-07-12 00:00:00
Title: Case C-350/10: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 12 July 2010 — Nordea Pankki Suomi Oyj

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/33
            
         Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 12 July 2010 — Nordea Pankki Suomi Oyj
   (Case C-350/10)
   ()
   2010/C 246/55
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Parties to the main proceedings
   
   
      Applicant: Nordea Pankki Suomi Oyj
   
      Question referred
   
   Must points 3 and 5 of Article 13B(d) of the Sixth VAT Directive 77/388/EEC (1) be interpreted as meaning that the swift services described in section 1 of this order used in payment transactions and securities transaction settlements between financial institutions are exempt from value added tax?
   
      (1)  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