Relevant article in the EU VAT Directive 2006/112/EC
Article 135(1)(d) of the EU VAT Directive 2006/112/EC
Article 135
1. Member States shall exempt the following transactions:
(d) transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;
Article in the Sixth VAT Directive: 13(B)(d)(3)
ECJ Cases Decided
- C-2/95 (SDC) – Exemptions based on service nature, not supplier or recipient
- C-305/01 (MKG-Kraftfahrzeuge-Factoring) – Factoring qualifies as a service subject to VAT
- C-242/08 (Swiss Re Germany Holding) – An assignment for consideration of a portfolio of life reinsurance contracts is not exempted from VAT
- C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider
- C-276/09 (Everything Everywhere) – Additional fees charged when using certain methods of payment for mobile telephony services
- C-350/10 (Nordea Pankki Suomi) – VAT exemption does not apply to electronic messaging services for financial institutions (SWIFT)
- C-461/12 (Granton Advertising) – No exemption for the sale of a discount card
- C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds
- C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT
- C-607/14 (Bookit) – Processing of debit and credit card payments exempt from VAT? (Bookit C-607/14, NEC C-130/15, Cardpoint C-42/18)
- C-5/17 (DPAS Ltd.) – Dental payment plan by direct debit
- C-712/19 (Novo Banco) – Spanish IDECA tax is compatible with the VAT directive
- C-801/19 (FRANCK) – VAT exemption applicable when resources for financial activities are made available
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