Sentencia (Reseña) nº C-130/15 of Tribunal de Justicia, May 26, 2016
Resolution Date | May 26, 2016 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-130/15 |
Sentencia del Tribunal de Justicia (Sala Segunda)de 26 de mayo de 2016 - National Exhibition Centre
(Asunto C-130/15) (1) «Procedimiento prejudicial - Sistema común del impuesto sobre el valor añadido - Sexta Directiva 77/388/CEE - Exención - Artículo 13, parte B, letra d), punto 3 - Operaciones relativas a los pagos y giros - Concepto - Compra de entradas para espectáculos u otros eventos - Pago mediante tarjeta de débito o tarjeta de crédito - Servicios denominados “de gestión de pagos mediante tarjeta”»
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Armonización de las legislaciones fiscales - Sistema común del impuesto sobre el valor añadido - Exenciones previstas en la Sexta Directiva - Operaciones bancarias a las que se refiere el artículo 13, parte B, letra d), punto 3 - Operaciones de giro y de pago a efectos de dicho artículo - Criterios de determinación [Directiva 77/388/CEE del Consejo, art. 13, parte B, letra d), punto 3] (véanse los apartados 35, 36 y 38)
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Armonización de las legislaciones fiscales - Sistema común del impuesto sobre el valor añadido - Exenciones previstas en la Sexta Directiva - Operaciones bancarias a las que se refiere el artículo 13, parte B, letra d), punto 3 - Concepto - Compra de entradas para espectáculos u otros eventos - Pago mediante tarjeta de débito o tarjeta de crédito - Servicio denominado «de gestión de pagos mediante tarjeta» - Exclusión [Directiva 77/388/CEE del Consejo, art. 13, parte B, letra...
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