I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
()
2010/C 246/55
Language of the case: Finnish
Applicant: Nordea Pankki Suomi Oyj
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