CELEX: 62015CA0130
Language: en
Date: 2016-05-26 00:00:00
Title: Case C-130/15: Judgment of the Court (Second Chamber) of 26 May 2016 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v National Exhibition Centre Limited (Preliminary ruling — Common system of value added tax — Sixth Directive 77/388/EEC — Exemption — Article 13B(d)(3) — Transactions in respect of payments and transfers — Concept — Purchase of tickets for shows or other events — Payment by debit or credit card — ‘Card processing’ services’)

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/7
            
         Judgment of the Court (Second Chamber) of 26 May 2016 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v National Exhibition Centre Limited
   
   (Case C-130/15) (1)
   
   ((Preliminary ruling - Common system of value added tax - Sixth Directive 77/388/EEC - Exemption - Article 13B(d)(3) - Transactions in respect of payments and transfers - Concept - Purchase of tickets for shows or other events - Payment by debit or credit card - ‘Card processing’ services’))
   (2016/C 260/08)
   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: National Exhibition Centre Limited
   
      Operative part of the judgment
   
   Article 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 must be interpreted as meaning that the exemption from value added tax which is provided for in that article in respect of transactions concerning payments and transfers does not apply to a service described as ‘processing of payment by debit or credit card’, such as that at issue in the main proceedings, carried out by a taxable person, the provider of that service, where an individual buys, via that provider, a ticket for a show or other event which the provider sells in the name and on behalf of another entity, which that individual pays for by debit or credit card.
   
      (1)  OJ C 190, 8.6.2015.