Rules of Procedure – First subparagraph of Article 104(3) – Sixth VAT Directive – Article 13B(d)(3) – Exemptions – Concepts of ‘deposit accounts’ and of ‘payments’ – Refusal of exemption
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive (Council Directive 77/388, Art. 13B(d)(3)) (see paras 22, 24-25, operative part)
[2008] EUECJ C-231/07
Bailii
European
Updated: 23 October 2021; Ref: scu.666504 br>