CELEX: 62009CA0175
Language: en
Date: 2010-10-28 00:00:00
Title: Case C-175/09: Judgment of the Court (Third Chamber) of 28 October 2010 (reference for a preliminary ruling from the Court of Appeal (United Kingdom)) — Commissioners for Her Majesty’s Revenue and Customs v AXA UK PLC (Sixth VAT Directive — Exemption — Article 13B(d)(3) — Transactions concerning payments or transfers — Debt collection and factoring — Payment plans for dental care — Service of collecting and processing payments for the account of the service supplier’s clients)

18.12.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 346/13
            
         Judgment of the Court (Third Chamber) of 28 October 2010 (reference for a preliminary ruling from the Court of Appeal (United Kingdom)) — Commissioners for Her Majesty’s Revenue and Customs v AXA UK PLC
   (Case C-175/09) (1)
   
   (Sixth VAT Directive - Exemption - Article 13B(d)(3) - Transactions concerning payments or transfers - Debt collection and factoring - Payment plans for dental care - Service of collecting and processing payments for the account of the service supplier’s clients)
   2010/C 346/21
   Language of the case: English
   
      Referring court
   
   Court of Appeal
   
      Parties to the main proceedings
   
   
      Appellant: Commissioners for Her Majesty’s Revenue and Customs
   
      Respondent: AXA UK PLC
   
      Re:
   
   Reference for a preliminary ruling — Court of Appeal — Interpretation of 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 (OJ 1977 L 145, p. 1) — Exemptions — Scope — Meaning of ‘service that has the effect of transferring funds and entail[ing] changes in the legal and financial situation’ — Collection, processing and onward payment services for traders’ credits from customers — Payment plans for dental care
   
      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 is to be interpreted as meaning that the exemption from VAT provided for by that provision does not cover a supply of services which consist, in essence, in requesting a third party’s bank to transfer to the service supplier’s account, via the direct debit system, a sum due from that party to the service supplier’s client, in sending to the client a statement of the sums received, in making contact with the third parties from whom the service supplier has not received payment and, finally, in giving instructions to the service supplier’s bank to transfer the payments received, less the service supplier’s remuneration, to the client’s bank account.
   
      (1)  OJ C 153, 04.07.2009.