Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A13LBLDPT1 : paragraphs 4, 32
• Directive 77/388 -A13LBLDPT2 : paragraphs 4, 32
• Directive 77/388 -A13LBLDPT3 : paragraphs 4, 32
• Directive 77/388 -A13LBLDPT4 : paragraphs 4, 32
• Directive 77/388 -A13LBLDPT5 : paragraphs 4, 32
• Directive 77/388 -A13LBLDPT6 : paragraphs 4, 32
• Directive 2006/112 -A02PLC : paragraph 3
• Directive 2006/112 -A135P1 : paragraph 33
• Directive 2006/112 -A135P1LB : paragraphs 4, 32, 54
• Directive 2006/112 -A135P1LC : paragraphs 4, 32, 54
• Directive 2006/112 -A135P1LD : paragraphs 4, 5, 21, 30, 32, 35, 37 - 39, 45, 46, 50, 51, 54 - 57
• Directive 2006/112 -A135P1LE : paragraphs 4, 32, 54
• Directive 2006/112 -A135P1LF : paragraphs 4, 32, 54
• Directive 2006/112 -A135P1LG : paragraphs 4, 32, 54
• Court of Justice - Judgment C -2/95 : paragraph 21
• Court of Justice - Judgment C -2/95 -N37 : paragraph 52
• Court of Justice - Judgment C -2/95 -N50 : paragraph 43
• Court of Justice - Judgment C -2/95 -N53 : paragraph 38
• Court of Justice - Judgment C -2/95 -N64 : paragraph 39
• Court of Justice - Judgment C -2/95 -N65 : paragraph 45
• Court of Justice - Judgment C -2/95 -N66 : paragraphs 39, 40
• Court of Justice - Judgment C -2/95 -N67 : paragraph 39
• Court of Justice - Judgment C -2/95 -N68 : paragraph 39
• Court of Justice - Judgment C -349/96 -N32 : paragraph 28
• Court of Justice - Judgment C -455/05 -N24 : paragraph 55
• Court of Justice - Judgment C -425/06 -N54 : paragraph 27
• Court of Justice - Judgment C -232/07 -N24 : paragraph 55
• Court of Justice - Judgment C -175/09 -N26 : paragraph 36
• Court of Justice - Judgment C -276/09 -N26 : paragraph 27
• Court of Justice - Judgment C -276/09 -N27 : paragraph 24
• Court of Justice - Judgment C -276/09 -N28 : paragraph 25
• Court of Justice - Judgment C -276/09 -N29 : paragraph 26
• Court of Justice - Judgment C -276/09 -N32 : paragraph 23
• Court of Justice - Judgment C -540/09 -N19 : paragraph 33
• Court of Justice - Judgment C -350/10 : paragraph 21
• Court of Justice - Judgment C -350/10 -N23 : paragraph 34
• Court of Justice - Judgment C -350/10 -N24 : paragraph 40
• Court of Justice - Judgment C -350/10 -N25 : paragraph 38
• Court of Justice - Judgment C -350/10 -N26 : paragraph 43
• Court of Justice - Judgment C -350/10 -N31 : paragraph 45
• Court of Justice - Judgment C -350/10 -N33 : paragraph 41
• Court of Justice - Judgment C -653/11 -N42 : paragraph 27
• Court of Justice - Judgment C -653/11 -N43 : paragraph 27
• Court of Justice - Judgment C -653/11 -N44 : paragraph 27
• Court of Justice - Judgment C -653/11 -N45 : paragraph 27
• Court of Justice - Judgment C -464/12 -N80 : paragraph 42
• Court of Justice - Judgment C -464/12 -N81 : paragraph 42
• Court of Justice - Judgment C -464/12 -N85 : paragraph 42
• Court of Justice - Judgment C -42/14 -N31 : paragraph 28
• Court of Justice - Judgment C -264/14 -N33 : paragraph 33
• Court of Justice - Judgment C -264/14 -N34 : paragraph 34

Operative part

• Interprets : Directive 2006/112 -A135P1LD

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 29/12/2014

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

26/05/2016

References

Publication in the Official Journal

Judgment: OJ C 260 from 18.07.2016, p.5

Application: OJ C 81 from 09.03.2015, p.9

Name of the parties

Bookit

Notes on Academic Writings

1. Bleckmann, Nils: “EuGH: Neues Tabestandsmerkmal für steuerbefreites Outsourcing?”, Betriebs-Berater 2016 p.1572 (DE)
2. Carrasco González, Francisco M.: Impuesto sobre el valor añadido - Sentencia del TJUE (Sala Segunda) de 26 de mayo de 2016, Bookit, C-607/14, EU:C:2016:355, y sentencia del TJUE (Sala Segunda) de 26 de mayo de 2016, NEC, C-130/15, EU:C:2016:357, Revista española de Derecho Financiero 2016 nº 171 p.270-272 (ES)
3. Von Streit, Georg: Umsätze im Zahlungs- und Überweisungsverkehr, EU-Umsatz-Steuerberater 2016 p.55-58 (DE)
4. Le Normand-Caillère, Sabrina: Contours de l'exonération de TVA des opérations de virement et de paiement par carte, Revue Internationale des Services Financiers 2016 nº 3 p.92-94 (FR)
5. Jacobs, Helge ; Zitzl, Alexander: Outsourcing im Zahlungsverkehr steuerfrei gem. § 4 Nr. 8 Buchst. d UStG?, Umsatzsteuer-Rundschau 2016 p.110-117 (DE)
6. Grube, Friederike: Keine Steuerfreiheit der Abwicklung von Kreditkartenzahlungen beim Verkauf von Kinokarten per Telefon oder Internet, Mehrwertsteuerrecht 2016 p.535-536 (DE)
7. Pernet, Benoît ; Gamito, Philippe: Arrêt Bookit - Opérations de paiement et de virement : "indispensable" ne signifie pas toujours " spécifique et essentiel", Revue Luxembourgeoise de Bancassurfinance 2016 nº 3 p.153-165 (FR)
8. Mosbrucker, Anne-Laure: Un service de traitement de paiement par carte n'entre pas dans les exonérations de TVA prévues pour les opérations financières, Europe 2016 Juillet Comm. nº 7 p.36 (FR)
9. Korneev, Denis: BFH: EuGH-Vorlage zur Steuerfreiheit im Bankbereich, Betriebs-Berater 2018 p.550-553 (DE)
10. Vellen, Michael: Steuerbefreiung der Unterstützungsleistungen eines Dienstleisters für eine Bank beim Betrieb v. Geldautomaten?, EU-Umsatz-Steuerberater 2018 p.65-66 (DE)

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

Value Added Tax Act 1994, annexe 9, groupe 5

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Deuxième chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Campos Sánchez-Bordona

Language(s) of the Case

• English
  

Language(s) of the Opinion

Information not available