Judgment of the Court (Third Chamber) of 2 December 2010.

Everything Everywhere Ltd v Commissioners for Her Majesty’s Revenue and Customs.

Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.

Sixth VAT Directive - Exemption - Article 13B(d)(1) and (3) - Negotiation of credit - Transactions concerning payments and transfers - Existence of two separate supplies of services or of a single supply - Additional charges invoiced where certain methods of payment are used for mobile telephone services.

Case C-276/09.

Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
29/01/2011 Everything Everywhere
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02/12/2010 Everything Everywhere
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
02/12/2010 Everything Everywhere
Application (OJ)
07/11/2009 Everything Everywhere
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2010 I-12359


Interpretation of Article 13B(d)(3) of the 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 "services having the effect of tranferring funds and entailing changes in the legal and financial situation" – Services debiting one account and crediting another account by the corresponding amount – Services not including the carrying out of tasks consisting in debiting one account and crediting another with the corresponding amount, but which, where a transfer of funds results, may be seen as having been the cause of that transfer – System of payment for calls from a mobile telephone

Systematic classification scheme

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation Value added tax Scope
 Taxable transactions
   Supply of services

Citations of case-law or legislation

References in grounds of judgment

Operative part


Information not available


Date of the lodging of the application initiating proceedings

  • 20/07/2009

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery



Publication in the Official Journal

Application: OJ C 267 from 07.11.2009, p.29

Judgment: OJ C 30 from 29.01.2011, p.6

Name of the parties

Everything Everywhere

Notes on Academic Writings

  1. Blokland, W.J.: De BTW-gevolgen van betalen met toeslag, Weekblad voor fiscaal recht 2011 p.367-374 (NL)
  2. Costaș, Cosmin Flavius: Jurisprudenţa fiscalǎ a Curții de Justiție Europene. Hotărârea Curţii de Justiţie Europene a Uniunii Europene din 2 decembrie 2010, afacerea c-276/09, Everything Everywhere Ltd, Fostǎ T-Mobile (UK) Ltd vs. Commissioners for her Majesty's Revenue, Curierul Fiscal 2011 nº 6 p.45-47 (RO)
  3. Carrasco González, Francisco M.: Impuesto sobre el valor añadido – Sentencia del TJUE (Sala Tercera) de 2 de diciembre de 2010, Everything Everywhere Ltd, Asunto C-276/09, Revista española de Derecho Financiero 2011 nº 150 p.638-640 (ES)
  4. Bilkštytė, Rūta ; Krasovskis, Andžej: Telekomunikacijų paslaugos vs. mokestis už sąskaitų apmokėjimą, Juristo patarimai 2015 n°3 p.28-29 (LT)
  5. Kaltnekar, Tanja: Oproščeno plačila DDV, Denar - Revija o davkih 2016 nº 461 p.10-11 (SL)
  6. 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)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

High Court of Justice (England & Wales), Chancery Division - United Kingdom


  • Taxation
  • - Value added tax

Provisions of national law referred to

UK - Value Added Tax Act 1994, Schedule 9, Group 5, items 1 and 5; notes (5) - (5B)

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

troisième chambre (Cour)


von Danwitz

Advocate General

Cruz Villalón

Language(s) of the Case

  • English

Language(s) of the Opinion

    Information not available