Bookit Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 26 May 2016

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Exemption – Article 135(1)(d) – Transactions concerning payments and transfers – Meaning – Purchase of cinema tickets by telephone or via the Internet – Payment by debit card or credit card- ‘Card handling’ services

C-607/14, [2016] EUECJ C-607/14, ECLI:EU:C:2016:355
Bailii

European, VAT

Updated: 17 January 2022; Ref: scu.564869