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National Exhibition Centre Ltd: referred questions published

The Court of Justice of the European Union (CJEU) has published the questions referred by the Upper Tribunal (UT) in National Exhibition Centre Ltd [see [2015] UKUT 0023 reported in Tax Journal 6 February 2015] concerning the exemption for card handling services.

The questions referred are as expected similar to another UK referral  Bookit. The questions essentially are:  

  • Question 1: This asks what the relevant principles are to be applied for determining whether a service has the ‘effect of transferring funds and entail[s] changes in the legal and financial situation’ as set out in para 66 of the judgment in SDC (C-295/95).
  • Question 1.1: This asks whether the exemption applies where the taxpayer is not involved in the debiting or crediting of accounts but where there is a transfer of funds which is caused by an independent financial institution.

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