Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.
The Court of Justice of the European Union (CJEU) has published the questions referred by the Upper Tribunal (UT) in National Exhibition Centre Ltd [see [2015] UKUT 0023 reported in Tax Journal 6 February 2015] concerning the exemption for card handling services.
The questions referred are as expected similar to another UK referral Bookit. The questions essentially are:
Question 1: This asks what the relevant principles are to be applied for determining whether a service has the ‘effect of transferring funds and entail[s] changes in the legal and financial situation’ as set out in para 66 of the judgment in SDC (C-295/95).
Question 1.1: This asks whether the exemption applies where the taxpayer is...
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Home >Articles > National Exhibition Centre Ltd: referred questions published
National Exhibition Centre Ltd: referred questions published
Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.
The Court of Justice of the European Union (CJEU) has published the questions referred by the Upper Tribunal (UT) in National Exhibition Centre Ltd [see [2015] UKUT 0023 reported in Tax Journal 6 February 2015] concerning the exemption for card handling services.
The questions referred are as expected similar to another UK referral Bookit. The questions essentially are:
Question 1: This asks what the relevant principles are to be applied for determining whether a service has the ‘effect of transferring funds and entail[s] changes in the legal and financial situation’ as set out in para 66 of the judgment in SDC (C-295/95).
Question 1.1: This asks whether the exemption applies where the taxpayer is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")