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.

Reports of Cases

2010 I-12359