Reports of Cases
2010 I-12359
Subject-matter
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
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1.
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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 |
Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
02/12/2010
References
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
- Blokland, W.J.: De BTW-gevolgen van betalen met toeslag, Weekblad voor fiscaal recht 2011 p.367-374 (NL)
- 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)
- 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)
- Bilkštytė, Rūta ; Krasovskis, Andžej: Telekomunikacijų paslaugos vs. mokestis už sąskaitų apmokėjimą, Juristo patarimai 2015 n°3 p.28-29 (LT)
- Kaltnekar, Tanja: Oproščeno plačila DDV, Denar - Revija o davkih 2016 nº 461 p.10-11 (SL)
- 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
Subject-matter
- 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)
Judge-Rapporteur
von Danwitz
Advocate General
Cruz Villalón
Language(s) of the Case
Language(s) of the Opinion
Information not available