4.7.2009 |
EN |
Official Journal of the European Union |
C 153/30 |
Reference for a preliminary ruling from Court of Appeal (United Kingdom) made on 14 May 2009 — Her Majesty's Commissioners of Revenue and Customs v Axa UK plc
(Case C-175/09)
2009/C 153/59
Language of the case: English
Referring court
Court of Appeal
Parties to the main proceedings
Applicant: Her Majesty's Commissioners of Revenue and Customs
Defendant: Axa UK plc
Questions referred
1. |
What are the characteristics of an exempt service that has ‘the effect of transferring funds and entail[s] changes in the legal and financial situation’? In particular:
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2. |
In the light of SDC, is a trader (which is not itself a bank) performing an exempt service in accordance with Article 13B(d)(3) where the tasks he carries out for his client (1) comprise the collection, processing and onward payment of monies due to the client from a third party; in particular, the tasks of:
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3. |
Does it make a difference to the answer to Question 2 (above) if the service described in that question is performed by transmitting the information to an electronic system which then automatically communicates with the relevant bank, even if the transmission of the information may not always result in a transfer being made (e.g. because the third party has cancelled his standing authorisation to his bank or does not have sufficient funds in his account)? |