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SVInfo
- Referral date: 02-06-2014
- Show case reference
- Opinion date: 16-07-2015
- Ruling date: 22-10-2015
- AG: Kokott
References in this case
- C-151/13 - Le Rayon d
- C-172/96 - First National Bank of Chicago
- C-175/09 - AXA UK
- C-189/11 - Commission v Spain
- C-259/11 - DTZ Zadelhoff
- C-283/12 - Serebryannay vek
- C-326/11 - J.J. Komen en Zonen Beheer Heerhugowaard
- C-453/05 - Volker Ludwig
- C-455/05 - Velvet AND Steel Immobilien
- C-461/08 - Don Bosco Onroerend Goed
- C-461/12 - Granton Advertising
- C-53/09 - Loyalty Management UK and Baxi Group
- C-540/09 - Skandinaviska Enskilda Banken [SEB]
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28.7.2014 |
EN |
Official Journal of the European Union |
C 245/7 |
Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 2 June 2014 — Skatteverket v David Hedqvist
(Case C-264/14)
2014/C 245/09
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Skatteverket
Defendant: David Hedqvist
Questions referred
|
1. |
Is Article 2(1) of the VAT Directive (1) to be interpreted as meaning that transactions in the form of what has been designated as the exchange of virtual currency for traditional currency and vice versa, which is effected for consideration added by the supplier when the exchange rates are determined, constitute the supply of a service effected for consideration? |
|
2. |
If the answer to the first question is in the affirmative, is Article 135(1) to be interpreted as meaning that the abovementioned exchange transactions are tax exempt? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. (OJ 2006 L 347, p. 1).