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National Exhibition Center (‘NEC’): payment services and debt collection

On May 22, 2015 a request for a preliminary ruling was lodged by the UK Upper Tribunal (Tax and Chancery Chamber) with the Court of Justice of the European Union (CJEU) concerning booking costs charged for debit and credit card payments. This concerns the scope of the VAT exemption for transfers and payments as well as the limits thereof in relation to ‘debt collection’. (read more)

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