- CJEU finds card handling services not VAT exempt (Bookit and NEC cases)
- Original news
- What were these cases about?
- What did the CJEU decide?
- Single or multiple supplies?
- Not within the VAT exemption
- What should tax lawyers take note of?
Tax analysis: In the Bookit and NEC cases, the Court of Justice of the European Union (CJEU) held that debit and credit card handling services do not fall within the VAT exemption in article 135(1)(d) of the VAT Directive (applicable to the issue, transfer or receipt of, or any dealing with money or order for the payment of money).
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