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Case C-350/10: Judgment of the Court (Fourth Chamber) of 28 July 2011 (reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland)) — proceedings brought by Nordea Pankki Suomi Oyj (Reference for a preliminary ruling — Sixth VAT Directive — Article 13B(d)(3) and (5) — Exemptions — Transfers and payments — Transactions in securities — Electronic messaging services for financial institutions)
ECLI:EU:UNKNOWN:62010CA0350
62010CA0350
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Official Journal of the European Union
C 298/9
(Case C-350/10) (<span class="super">1</span>)
(Reference for a preliminary ruling - Sixth VAT Directive - Article 13B(d)(3) and (5) - Exemptions - Transfers and payments - Transactions in securities - Electronic messaging services for financial institutions)
2011/C 298/16
Language of the case: Finnish
Referring court
Party to the main proceedings
Re:
Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Article 13B(d)(3) and (5) of 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 (OJ 1977 L 145, p. 1) — Exemptions for banking transactions — SWIFT services for banks
Operative part of the judgment
Article 13B(d)(3) and (5) of 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 must be interpreted as meaning that the exemption from value added tax under that provision does not cover electronic messaging services for financial institutions, such as those at issue in the main proceedings.
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Language of the case: Finnish.
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(<span class="super">1</span>) OJ C 246, 11.9.2010.