ECJ (Judgment) Preliminary ruling – Common system of value added tax – Sixth Directive 77/388/EEC – Exemption – Article 13B(d)(3) – Transactions in respect of payments and transfers – Concept – Purchase of tickets for shows or other events – Payment by debit or credit card – ‘Card processing’ services’
C-130/15, [2016] EUECJ C-130/15, ECLI:EU:C:2016:357
Bailii
European, VAT
Updated: 17 January 2022; Ref: scu.564891