Judgment of the Court (Fifth Chamber) of 5 July 2018

Marcandi Limited v Commissioners for Her Majesty's Revenue & Customs

Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber)

Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount

Case C-544/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
10/08/2018 Marcandi
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment
ECLI:EU:C:2018:540		 05/07/2018 Marcandi
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:540		 05/07/2018 Marcandi
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
16/12/2016 Marcandi
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Opinion
ECLI:EU:C:2018:164		 07/03/2018 Marcandi
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.03 Taxable transactions
            4.10.02.01.02.03.03 Supply of services
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.05 Taxable amount
          4.10.02.01.05.01 Supply of goods or services
-
3 Legal proceedings
  3.04 Reference for a preliminary ruling
    3.04.01 Reference to the Court of Justice
      3.04.01.02 Optional or mandatory reference


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 28/10/2016

Date of the Opinion

  • 07/03/2018

Date of the hearing

Information not available

Date of delivery

05/07/2018


References

Publication in the Official Journal

Judgment: OJ C 301 from 27.08.2018, p.3

Application: OJ C 14 from 16.01.2017, p.26

Name of the parties

Marcandi

Notes on Academic Writings

  1. Buge, RA Ronald: Erwerb von Guthabenpunkten zur Teilnahme an einer Auktion, EU-Umsatz-Steuerberater 2018 Heft 3 p.66-68 (DE)
  2. Bijl, D.B.: Beslissingen in belastingzaken 2018 Afl.24 p.3860-3863 (NL)
  3. Grube, Friederike: Ausgabe von "Guthabenpunkten" für Teilnahme an Online-Auktionen kann eigenständige steuerbare Dienstleistung sein/ggf. Vorlagepflicht bei unterschiedlicher Auslegung unionsrechtlicher Bestimmungen in EU-Mitgliedstaaten, Mehrwertsteuerrecht 2018 p.830-831 (DE)
  4. Peraldi-Leneuf, Fabienne: L'achat de "crédits" numériques sur un site de vente aux enchères en ligne constitue une prestation de service onéreux redevable de la TVA dans l'État membre de résidence du prestataire., Europe 2018 Octobre Comm. nº 10 p.46-47 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

First-tier Tribunal (Tax Chamber) - United Kingdom

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Borg Barthet

Advocate General

Tanchev

Language(s) of the Case

  • English

Language(s) of the Opinion

  • English