Judgment of the Court (Second Chamber) of 25 July 2018
Commissioners for Her Majesty's Revenue and Customs v DPAS Limited
Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber)
Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Exemption — Article 135(1)(d) — Transactions concerning payments and transfers — Concept — Scope — Dental payment plan by direct debit
Case C-5/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2018:205 |
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Judgment
ECLI:EU:C:2018:592 |
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