CELEX: 62014CN0264
Language: en
Date: 2014-06-02 00:00:00
Title: Case C-264/14: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 2 June 2014  — Skatteverket v David Hedqvist

28.7.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 245/7
            
         Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 2 June 2014 — Skatteverket v David Hedqvist
   (Case C-264/14)
   2014/C 245/09
   Language of the case: Swedish
   
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Applicant: Skatteverket
   
      Defendant: David Hedqvist
   
      Questions referred
   
   
               1.
            
            
               Is Article 2(1) of the VAT Directive (1) to be interpreted as meaning that transactions in the form of what has been designated as the exchange of virtual currency for traditional currency and vice versa, which is effected for consideration added by the supplier when the exchange rates are determined, constitute the supply of a service effected for consideration?
            
         
               2.
            
            
               If the answer to the first question is in the affirmative, is Article 135(1) to be interpreted as meaning that the abovementioned exchange transactions are tax exempt?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (OJ 2006 L 347, p. 1).