Case C‑5/17
Commissioners for Her Majesty’s Revenue and Customs
v
DPAS Limited
(Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber))
(Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Exemption — Article 135(1)(d) — Transactions concerning payments and transfers — Concept — Scope — Dental payment plan by direct debit)
Summary — Judgment of the Court (Second Chamber), 25 July 2018
Harmonisation of fiscal legislation — Common system of value added tax — Exemptions — Transactions concerning payments and transfers referred to in Article 135 (1) (d) of Directive 2006/112 — Concept — Dental payment plan by direct debit — Precluded
(Council Directive 2006/112, Art. 135(1)(d))
Article 135(1)(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption from value added tax which is provided for therein for transactions concerning payments and transfers does not apply to a supply of services, such as that at issue in the main proceedings, which consists for the taxable person in requesting from the relevant financial institutions, first, that a sum of money be transferred from a patient’s bank account to that of the taxable person pursuant to a direct debit mandate and, second, that that sum, after deduction of the remuneration due to that taxable person, be transferred from the latter’s bank account to the respective bank accounts of that patient’s dentist and insurer.
(see para. 51, operative part)