BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 12-07-2010
- Show case reference
- Ruling date: 28-07-2011
- AG: Cruz Villalón
References in this case
References to this case
Highlight in text
Go|
11.9.2010 |
EN |
Official Journal of the European Union |
C 246/33 |
Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 12 July 2010 — Nordea Pankki Suomi Oyj
(Case C-350/10)
()
2010/C 246/55
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Applicant: Nordea Pankki Suomi Oyj
Question referred
Must points 3 and 5 of Article 13B(d) of the Sixth VAT Directive 77/388/EEC (1) be interpreted as meaning that the swift services described in section 1 of this order used in payment transactions and securities transaction settlements between financial institutions are exempt from value added tax?
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment