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VAT: Exempt supplies: debit and credit card handling services
Practical Law UK Articles 5-630-2310 (Approx. 3 pages)
VAT: Exempt supplies: debit and credit card handling services
by Norton Rose Fulbright LLP
| Published on 30 Jun 2016 • European Union |
The European Court of Justice has held that debit and credit card handling services in relation to the advance booking of cinema tickets are not exempt supplies under Article 135(1)(d) of the VAT Directive (2006/112/EC).