Post by account_disabled on Dec 30, 2023 11:54:20 GMT 2
Afee. The tax administration on the other hand shows that Bookit does not at any time operate the transfer of funds for Odeon customers in the sense of the Courts jurisprudence this transfer being carried out by the accepting bank together with the issuing banks. Therefore the services provided by Bookit would be subject to the standard rate of VAT. Under these conditions the Firsttier Tribunal Tax Chamber decided to suspend the trial of the case and to address the following preliminary questions to the Court The legal framework Union law Article paragraph letter c of the VAT Directive subjects to the payment of VAT the provision of services performed for consideration in the territory of a member state by a taxable person acting as such.
Article paragraph letters bg of this directive provides in essentially identical Country Email List terms the exemptions that were previously provided for in article section B letter d respectively in points of the Sixth Directive EEC of the Council of May on the harmonization of the laws of the Member States relating to turnover taxes Common system of value added tax the unitary basis of assessment. VAT Directive Member States shall exempt the following operations d operations including negotiation on deposit accounts or current accounts payments transfers receivables checks and other negotiable instruments except for the recovery of receivables.
United Kingdom Law Article of the Value Added Tax Act the Value Added Tax Act hereinafter referred to as the Act provides in paragraph that supplies of goods or services are exempt if they correspond to the description which currently appears in annex . The aforementioned Annex mentions several groups of goods and services that benefit from a VAT exemption. Group of this concerns finance and provides for the exemption of the following services The remittance transfer or receipt of money.
Article paragraph letters bg of this directive provides in essentially identical Country Email List terms the exemptions that were previously provided for in article section B letter d respectively in points of the Sixth Directive EEC of the Council of May on the harmonization of the laws of the Member States relating to turnover taxes Common system of value added tax the unitary basis of assessment. VAT Directive Member States shall exempt the following operations d operations including negotiation on deposit accounts or current accounts payments transfers receivables checks and other negotiable instruments except for the recovery of receivables.
United Kingdom Law Article of the Value Added Tax Act the Value Added Tax Act hereinafter referred to as the Act provides in paragraph that supplies of goods or services are exempt if they correspond to the description which currently appears in annex . The aforementioned Annex mentions several groups of goods and services that benefit from a VAT exemption. Group of this concerns finance and provides for the exemption of the following services The remittance transfer or receipt of money.