Post by account_disabled on Dec 30, 2023 9:47:04 GMT
AFebruary Decision of the Court of Justice of the European Union Second Chamber of May in case C The request for a preliminary ruling concerns the interpretation of Article paragraph letter d of Council Directive EC of November on the common system of value added tax. Brief history of the main dispute and the preliminary question This request was made in the context of a dispute between Bookit Ltd on the one hand and the Commissioners for Her Majestys Revenue and Customs the revenue and customs administration of the.
United Kingdom of Great Britain and Northern Ireland hereinafter Country Email List referred to as the revenue administration in relation to the refusal of VAT exemption of certain services provided by Bookit. Bookit is a wholly owned subsidiary of Odeon Cinemas Holding Limited which owns and operates a chain of cinemas in the United Kingdom. Bookits stated business is processing debit and credit card payments for customers of the Odeonowned group. She also manages a call center on behalf of Odeon. Bookits revenue is derived solely from operations related to the Odeonowned group and from customers of these cinemas. Home sales are made by Odeon employees. For these sales as well as for those made at cinema machines Bookit provides card payment processing services to Odeon but no commission is billed to Odeon or customers for these services.
Telephone and internet sales are carried out by Bookit acting as Odeons agent. For these sales the purchase of tickets by debit or credit card results in the customer paying the ticket price as well as the card payment processing service fee. During the periods in question it varied between . and . approximately . and . per transaction. The referring court states that throughout the relevant period debit and credit card payments collected by Bookit from customers purchasing tickets for Odeon cinemas were processed by its acquiring bank pursuant to a service.
United Kingdom of Great Britain and Northern Ireland hereinafter Country Email List referred to as the revenue administration in relation to the refusal of VAT exemption of certain services provided by Bookit. Bookit is a wholly owned subsidiary of Odeon Cinemas Holding Limited which owns and operates a chain of cinemas in the United Kingdom. Bookits stated business is processing debit and credit card payments for customers of the Odeonowned group. She also manages a call center on behalf of Odeon. Bookits revenue is derived solely from operations related to the Odeonowned group and from customers of these cinemas. Home sales are made by Odeon employees. For these sales as well as for those made at cinema machines Bookit provides card payment processing services to Odeon but no commission is billed to Odeon or customers for these services.
Telephone and internet sales are carried out by Bookit acting as Odeons agent. For these sales the purchase of tickets by debit or credit card results in the customer paying the ticket price as well as the card payment processing service fee. During the periods in question it varied between . and . approximately . and . per transaction. The referring court states that throughout the relevant period debit and credit card payments collected by Bookit from customers purchasing tickets for Odeon cinemas were processed by its acquiring bank pursuant to a service.