CELEX: 62018CA0042
Language: en
Date: 2019-10-03 00:00:00
Title: Case C-42/18: Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points)

9.12.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 413/6
            
         
      Judgment of the Court (Third Chamber) of 3 October 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Trier v Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH
      (Case C-42/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Sixth Council Directive 77/388/EEC - Exemptions - Article 13B(d)(3) - Transactions concerning payments - Services supplied by a company to a bank relating to the operation of cash points)
      (2019/C 413/06)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Finanzamt Trier
      
         Defendant: Cardpoint GmbH, successor in law to Moneybox Deutschland GmbH
      
         Operative part of the judgment
      
      Article 13B(d)(3) of 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 must be interpreted as meaning that services supplied to a bank operating cashpoints, consisting in operating and maintaining those cashpoints, replenishing them, installing computer hardware and software necessary to read the data from bank cards, sending a cash withdrawal authorisation request to the bank which issued the bank card used, providing the cash requested and registering withdrawal transactions, do not constitute a transaction concerning payments which is exempt from value added tax for the purposes of that provision.
      
         (1)  OJ C 152, 30.4.2018.