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ARTICLE · 09 OCTOBER 2014

Further Reference To CJEU On Card Handling Charges

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The First Tier Tax Tribunal has referred certain questions regarding the liability for VAT of card handling charges to the Court of Justice of the European Union.

United KingdomTax
Blaise Marin-Curtoud
Blaise Marin-Curtoud
Charlotte Sallabank
Charlotte Sallabank
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The First Tier Tax Tribunal has referred certain questions regarding the liability for VAT of card handling charges to the Court of Justice of the European Union ("CJEU") in the case of Bookit Ltd v The Commissioners For Her Majesty's Revenue & Customs.

Bookit had previously litigated the VAT treatment of card handling charges in 2006. At that time, the Court of Appeal held that the card handling charges were exempt from VAT and fell within the exclusion for transactions concerning deposit and current account payments, checks, and other negotiable instruments in the Council Directive 2006/112/EC.

The Tribunal found that there were sufficient grounds on which to refer a question to CJEU on whether the card handling fees were exempt or not. In particular, the Tribunal found that it was unclear what factors distinguish the provision of financial information without which a payment would not be made. In a previous CJEU case, those factors had been held not to fall

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