Judgment of the Court (Second Chamber) of 26 May 2016.#Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre 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 — Sixth Directive 77/388/EEC — Exemption — Article 13B(d)(3) — Transactions in respect of payments and transfers — Concept — Purchase of tickets for shows or other events — Payment by debit or credit card — ‘Card processing services’.#Case C-130/15.

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Official record CELEX 62015CJ0130 from European Union at Court of Justice of the European Union. Dated 26 May 2016. Status: decided.

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24 official files

• Judgment of the Court (Second Chamber) of 26 May 2016.#Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre 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 — Sixth Directive 77/388/EEC — Exemption — Article 13B(d)(3) — Transactions in respect of payments and transfers — Concept — Purchase of tickets for shows or other events — Payment by debit or credit card — ‘Card processing services’.#Case C-130/15.

  judgment · EN · 26 May 2016

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• Domstolens dom (andra avdelningen) av den 26 maj 2016.#Commissioners for Her Majesty's Revenue and Customs mot National Exhibition Centre Limited.#Begäran om förhandsavgörande från Upper Tribunal (Tax and Chancery Chamber).#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Sjätte direktivet 77/388/EEG – Undantag från skatteplikt – Artikel 13 B d led 3 – Transaktioner rörande betalningar och överföringar – Begrepp – Köp av biljetter till föreställningar och andra evenemang – Betalning med debet- eller kreditkort – Så kallade korthanteringstjänster.#Mål C-130/15.

  judgment · SV · 26 May 2016

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• Tiesas spriedums (otrā palāta), 2016. gada 26. maijs.#Commissioners for Her Majesty's Revenue and Customs pret National Exhibition Centre Limited.#Upper Tribunal (Tax and Chancery Chamber) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Kopēja pievienotās vērtības nodokļa sistēma – Sestā direktīva 77/388/EEK – Atbrīvojums – 13. panta B daļas d) punkta 3. apakšpunkts – Darījumi, kas skar maksājumus un pārskaitījumus – Jēdziens – Biļešu uz izrādēm vai citiem pasākumiem iegāde – Maksājums ar debetkarti vai kredītkarti – Tā dēvētie “maksājuma ar karti apstrādes” pakalpojumi.#Lieta C-130/15.

  judgment · LV · 26 May 2016

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• Απόφαση του Δικαστηρίου (δεύτερο τμήμα) της 26ης Μαΐου 2016.#Commissioners for Her Majesty's Revenue and Customs κατά National Exhibition Centre Limited.#Αίτηση του Upper Tribunal (Tax and Chancery Chamber) για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Κοινό σύστημα φόρου προστιθέμενης αξίας – Έκτη οδηγία 77/388/ΕΟΚ – Απαλλαγή – Άρθρο 13, Β, στοιχείο δʹ, σημείο 3 – Πράξεις που αφορούν πληρωμές και μεταφορές χρηματικών ποσών – Έννοια – Αγορά εισιτηρίων διαφόρων εκδηλώσεων – Πληρωμή με χρεωστική ή πιστωτική κάρτα – Υπηρεσίες επονομαζόμενες “διαχειρίσεως καρτών”.#Υπόθεση C-130/15.

  judgment · EL · 26 May 2016

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• Hotărârea Curții (Camera a doua) din 26 mai 2016.#Commissioners for Her Majesty's Revenue and Customs împotriva National Exhibition Centre Limited.#Cerere de decizie preliminară formulată de Upper Tribunal (Tax and Chancery Chamber).#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată – A șasea directivă 77/388/CEE – Scutire – Articolul 13 secțiunea B litera (d) punctul 3 – Operațiuni privind plăți și viramente – Noțiune – Cumpărarea de bilete pentru spectacole sau pentru alte evenimente – Plata cu un card de debit sau cu un card de credit – Servicii denumite „de prelucrare a plății cu un card”.#Cauza C-130/15.

  judgment · RO · 26 May 2016

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• Judgment of the Court - 26 May 2016#National Exhibition Centre#Case C-130/15

  judgment · GA · 26 May 2016

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• Wyrok Trybunału (druga izba) z dnia 26 maja 2016 r.#Commissioners for Her Majesty's Revenue and Customs przeciwko National Exhibition Centre Limited.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Upper Tribunal (Tax and Chancery Chamber).#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej – Dyrektywa 77/388/EWG – Zwolnienie – Artykuł 13 część B lit. d) pkt 3 – Transakcje dotyczące płatności i przelewów – Pojęcie – Zakup biletów na spektakle lub inne imprezy – Zapłata kartą debetową lub kartą kredytową – Usługi tzw. przetwarzania płatności za pomocą karty.#Sprawa C-130/15.

  judgment · PL · 26 May 2016

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• Unionin tuomioistuimen tuomio (toinen jaosto) 26.5.2016.#Commissioners for Her Majesty's Revenue and Customs vastaan National Exhibition Centre Limited.#Upper Tribunalin (Tax and Chancery Chamber) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Kuudes direktiivi 77/388/ETY – Vapautus arvonlisäverosta – 13 artiklan B kohdan d alakohdan 3 alakohta – Liiketoimet, jotka koskevat maksuja ja tilisiirtoja – Käsite – Lippujen ostaminen esityksiin ja muihin tapahtumiin – Maksaminen pankki- tai luottokortilla – Ns. pankki- tai luottokorttimaksujen käsittelypalvelu.#Asia C-130/15.

  judgment · FI · 26 May 2016

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• 2016 m. gegužės 26 d. Teisingumo Teismo (antroji kolegija) sprendimas.#Commissioners for Her Majesty's Revenue and Customs prieš National Exhibition Centre Limited.#Upper Tribunal (Tax and Chancery Chamber) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio sistema – Šeštoji direktyva 77/388/EEB – Atleidimas nuo mokesčio – 13 straipsnio B skirsnio d punkto 3 papunktis – Sandoriai dėl mokėjimų ir pervedimų – Sąvoka – Spektaklių ar kitų renginių bilietų pirkimas – Mokėjimas debeto ar kredito kortele – Vadinamosios „atsiskaitymo kortele“ paslaugos.#Byla C-130/15.

  judgment · LT · 26 May 2016

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• Sentenza tal-Qorti tal-Ġustizzja (It-Tieni Awla) tas-26 ta’ Mejju 2016.#Commissioners for Her Majesty's Revenue and Customs vs National Exhibition Centre Limited.#Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber).#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud – Sitt Direttiva 77/388/KEE – Eżenzjoni – Artikolu 13B(d)(3) – Tranżazzjonijiet dwar il-pagamenti u t-trasferimenti – Kunċett – Xiri ta’ biljetti għal spettakli jew avvenimenti oħra – Pagament permezz ta’ karta ta’ debitu jew permezz ta’ karta ta’ kreditu – Servizzi msejħa ‘ta’ pproċessar tal-pagament permezz ta’ karta’.#Kawża C-130/15.

  judgment · MT · 26 May 2016

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• Sentenza della Corte (Seconda Sezione) del 26 maggio 2016.#Commissioners for Her Majesty's Revenue and Customs contro National Exhibition Centre Limited.#Domanda di pronuncia pregiudiziale proposta dall'Upper Tribunal (Tax and Chancery Chamber).#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto – Sesta direttiva 77/388/CEE – Esenzione – Articolo 13, parte B, lettera d), punto 3 – Operazioni concernenti i pagamenti e i giroconti – Nozione – Acquisto di biglietti per spettacoli o altri eventi – Pagamento con carta di debito o con carta di credito – Servizi detti “di elaborazione del pagamento con carta”.#Causa C-130/15.

  judgment · IT · 26 May 2016

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• Arrêt de la Cour (deuxième chambre) du 26 mai 2016.#Commissioners for Her Majesty's Revenue and Customs contre National Exhibition Centre Limited.#Demande de décision préjudicielle, introduite par l'Upper Tribunal (Tax and Chancery Chamber).#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée – Sixième directive 77/388/CEE – Exonération – Article 13, B, sous d), point 3 – Opérations concernant les paiements et les virements – Notion – Achat de billets de spectacles ou autres évènements – Paiement par carte de débit ou par carte de crédit – Services dits “de traitement du paiement par carte”.#Affaire C-130/15.

  judgment · FR · 26 May 2016

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• Arrest van het Hof (Tweede kamer) van 26 mei 2016.#Commissioners for Her Majesty's Revenue and Customs tegen National Exhibition Centre Limited.#Verzoek van de Upper Tribunal (Tax and Chancery Chamber) om een prejudiciële beslissing.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde – Zesde richtlijn 77/388/EEG – Vrijstelling – Artikel 13, B, onder d), punt 3 – Handelingen betreffende betalingen en overmakingen – Begrip – Aankoop van kaartjes voor voorstellingen of andere evenementen – Betaling met debetkaart of met kredietkaart – Zogeheten dienst ‚van verwerking van de betaling met kaart’.#Zaak C-130/15.

  judgment · NL · 26 May 2016

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• A Bíróság ítélete (második tanács), 2016. május 26.#Commissioners for Her Majesty's Revenue and Customs kontra National Exhibition Centre Limited.#Az Upper Tribunal (Tax and Chancery Chamber) (England) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Közös hozzáadottértékadó‑rendszer – 77/388/EGK hatodik irányelv – Mentesség – A 13. cikk B. része d) pontjának 3. alpontja – Fizetésekre és átutalási forgalomra vonatkozó ügyleteket – Fogalom – Előadásra vagy más eseményre szóló belépőjegy vásárlása – Betéti kártyás vagy hitelkártyás fizetés – Úgynevezett kártyakezelési szolgáltatások.#C-130/15. sz. ügy.

  judgment · HU · 26 May 2016

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• Presuda Suda (drugo vijeće) od 26. svibnja 2016.#Commissioners for Her Majesty's Revenue and Customs protiv National Exhibition Centre Limited.#Zahtjev za prethodnu odluku koji je uputio Upper Tribunal (Tax and Chancery Chamber).#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost – Šesta direktiva 77/388/EEZ – Izuzeće – Članak 13. dio B točka (d) podtočka 3. – Transakcije koje se odnose na plaćanja i transfere – Pojam – Kupnja karata za predstave ili druga događanja – Plaćanje debitnom ili kreditnom karticom – Usluge ‚obrade plaćanja karticom’.#Predmet C-130/15.

  judgment · HR · 26 May 2016

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• Euroopa Kohtu otsus (teine koda), 26.5.2016.#Commissioners for Her Majesty's Revenue and Customs versus National Exhibition Centre Limited.#Eelotsusetaotlus, mille on esitanud Upper Tribunal (Tax and Chancery Chamber).#Eelotsusetaotlus – Ühine käibemaksusüsteem – Kuues direktiiv 77/388/EMÜ – Maksuvabastus – Artikli 13 B osa punkti d alapunkt 3 – Maksete ja ülekannetega seotud tehingud – Mõiste – Piletite ostmine etendustele või muudele üritustele – Tasumine deebet- või krediitkaardiga – Nn „kaardimakse käitlemise teenused“.#Kohtuasi C-130/15.

  judgment · ET · 26 May 2016

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• Sentencia del Tribunal de Justicia (Sala Segunda) de 26 de mayo de 2016.#Commissioners for Her Majesty's Revenue and Customs contra National Exhibition Centre Limited.#Petición de decisión prejudicial planteada por el Upper Tribunal (Tax and Chancery Chamber).#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Sexta Directiva 77/388/CEE — Exención — Artículo 13, parte B, letra d), punto 3 — Operaciones relativas a los pagos y giros — Concepto — Compra de entradas para espectáculos u otros eventos — Pago mediante tarjeta de débito o tarjeta de crédito — Servicios denominados “de gestión de pagos mediante tarjeta”.#Asunto C-130/15.

  judgment · ES · 26 May 2016

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• Urteil des Gerichtshofs (Zweite Kammer) vom 26. Mai 2016.#Commissioners for Her Majesty's Revenue and Customs gegen National Exhibition Centre Limited.#Vorabentscheidungsersuchen des Upper Tribunal (Tax and Chancery Chamber).#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Sechste Richtlinie 77/388/EWG – Befreiung – Art. 13 Teil B Buchst. d Nr. 3 – Umsätze im Zahlungs- und Überweisungsverkehr – Begriff – Kauf von Karten für Shows oder andere Veranstaltungen – Bezahlung per Debit- oder Kreditkarte – Als ‚Abwicklung der Kartenzahlung‘ bezeichnete Dienstleistungen.#Rechtssache C-130/15.

  judgment · DE · 26 May 2016

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• Domstolens dom (Anden Afdeling) af 26. maj 2016.#Commissioners for Her Majesty's Revenue and Customs mod National Exhibition Centre Limited.#Anmodning om præjudiciel afgørelse indgivet af Upper Tribunal (Tax and Chancery Chamber).#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem – sjette direktiv 77/388/EØF – fritagelse – artikel 13, punkt B, litra d), nr. 3 – transaktioner vedrørende betalinger og overførsler – begreb – køb af biletter til forestillinger og andre begivenheder – betaling med debet- eller kreditkort – såkaldte »ydelser vedrørende behandling af korttransaktioner«.#Sag C-130/15.

  judgment · DA · 26 May 2016

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• Rozsudek Soudního dvora (druhého senátu) ze dne 26. května 2016.#Commissioners for Her Majesty's Revenue and Customs v. National Exhibition Centre Limited.#Žádost o rozhodnutí o předběžné otázce podaná Upper Tribunal (Tax and Chancery Chamber).#Rozhodnutí o předběžné otázce – Společný systém daně z přidané hodnoty – Šestá směrnice 77/388/EHS – Osvobození – Článek 13 část B písm. d) bod 3 – Operace týkající se plateb a převodů – Pojem – Koupě vstupenek na společenské a jiné akce – Platba debetní nebo kreditní kartou – Takzvané služby „zpracování plateb kartou“.#Věc C-130/15.

  judgment · CS · 26 May 2016

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• Решение на Съда (втори състав) от 26 май 2016 г.#Commissioners for Her Majesty's Revenue and Customs срещу National Exhibition Centre Limited.#Преюдициално запитване, отправено от Upper Tribunal (Tax and Chancery Chamber).#Преюдициално запитване — Обща система на данъка върху добавената стойност — Шеста директива 77/388/ЕИО — Освобождаване — Член 13, Б, буква г), точка 3 — Сделки, засягащи плащания и преводи — Понятие — Закупуване на билети за представления или други събития — Плащане с дебитна или кредитна карта — Услуги, известни като „свързани с обработка на плащания с карти.#Дело C-130/15.

  judgment · BG · 26 May 2016

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• Rozsudok Súdneho dvora (druhá komora) z 26. mája 2016.#Commissioners for Her Majesty's Revenue and Customs proti National Exhibition Centre Limited.#Návrh na začatie prejudiciálneho konania, ktorý podal Upper Tribunal (Tax and Chancery Chamber).#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty – Šiesta smernica 77/388/EHS – Oslobodenie od dane – Článok 13 B písm. d) bod 3 – Plnenia týkajúce sa platieb a prevodov – Pojem – Nákup vstupeniek na predstavenia alebo iné podujatia – Platba debetnou alebo kreditnou kartou – Takzvané služby ‚spracovania platby kartou‘.#Vec C-130/15.

  judgment · SK · 26 May 2016

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• Sodba Sodišča (drugi senat) z dne 26. maja 2016.#Commissioners for Her Majesty's Revenue and Customs proti National Exhibition Centre Limited.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Upper Tribunal (Tax and Chancery Chamber).#Predhodno odločanje – Skupni sistem davka na dodano vrednost – Šesta direktiva 77/388/EGS – Oprostitev – Člen 13 B(d), točka 3 – Transakcije v zvezi s plačili in transferji – Pojem – Nakup vstopnic za predstave ali druge prireditve – Plačilo z debetno ali kreditno kartico – Storitve, imenovane ,obdelava plačila s kartico‘.#Zadeva C-130/15.

  judgment · SL · 26 May 2016

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• Acórdão do Tribunal de Justiça (Segunda Secção) de 26 de maio de 2016.#Commissioners for Her Majesty's Revenue and Customs contra National Exhibition Centre Limited.#Pedido de decisão prejudicial apresentado pelo Upper Tribunal (Tax and Chancery Chamber).#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado — Sexta Diretiva 77/388/CEE — Isenção — Artigo 13.°, B, alínea d), ponto 3 — Operações relativas a pagamentos e transferências — Conceito — Compra de bilhetes para espetáculos ou outros eventos — Pagamento por cartão de débito ou por cartão de crédito — Serviços ditos ‘de gestão do pagamento por cartão’.#Processo C-130/15.

  judgment · PT · 26 May 2016

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