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Bookit v HMRC

In Bookit v HMRC C-607/14 (26 May 2016) the CJEU found that a card handling service provided in relation to the booking of cinema tickets did not fall within the exemption for ‘transactions concerning payment’ (Sixth VAT Directive art 135(1)(d)).

Bookit a subsidiary of Odeon Cinemas charged card handling fees to customers making advance bookings for cinema tickets. Until 2001 Odeon had provided these services itself. After consulting Deloitte & Touche it had then restructured its ticket sales in order to ensure that the card handling fees were exempt from VAT. The issue was whether the card handling services were actually exempt.

Having stated the same principles as in the NEC case released on the same day (see above) the CJEU found that like the NEC Bookit played no specific and essential part in effecting the transfers of funds so that the...

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