CELEX: 62010CA0350
Language: en
Date: 2011-07-28 00:00:00
Title: Case C-350/10: Judgment of the Court (Fourth Chamber) of 28 July 2011 (reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland)) — proceedings brought by Nordea Pankki Suomi Oyj (Reference for a preliminary ruling — Sixth VAT Directive — Article 13B(d)(3) and (5) — Exemptions — Transfers and payments — Transactions in securities — Electronic messaging services for financial institutions)

8.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 298/9
            
         Judgment of the Court (Fourth Chamber) of 28 July 2011 (reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland)) — proceedings brought by Nordea Pankki Suomi Oyj
   (Case C-350/10) (1)
   
   (Reference for a preliminary ruling - Sixth VAT Directive - Article 13B(d)(3) and (5) - Exemptions - Transfers and payments - Transactions in securities - Electronic messaging services for financial institutions)
   2011/C 298/16
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Party to the main proceedings
   
   Nordea Pankki Suomi Oyj
   
      Re:
   
   Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Article 13B(d)(3) and (5) 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 (OJ 1977 L 145, p. 1) — Exemptions for banking transactions — SWIFT services for banks
   
      Operative part of the judgment
   
   Article 13B(d)(3) and (5) 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 the exemption from value added tax under that provision does not cover electronic messaging services for financial institutions, such as those at issue in the main proceedings.
   
      (1)  OJ C 246, 11.9.2010.