Judgment of the Court (Second Chamber) of 25 July 2018.#Commissioners for Her Majesty's Revenue and Customs v DPAS Limited.#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.#Case C-5/17.

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Official record CELEX 62017CJ0005 from European Union at Court of Justice of the European Union. Dated 25 July 2018. Status: decided.

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• Judgment of the Court (Second Chamber) of 25 July 2018.#Commissioners for Her Majesty's Revenue and Customs v DPAS Limited.#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.#Case C-5/17.

  judgment · EN · 25 July 2018

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