Revenue and Customs Commissioners v DPAS Ltd

European Union – Value added tax. Article 135(l)(d) of Council Directive (EC) 2006/112 should be interpreted as meaning that the exemption from VAT which was provided for therein for transactions concerning payments and transfers did not apply to a supply of services, such as that at issue in the main proceedings, which consisted of the taxable person in requesting from the relevant financial institutions, first, that a sum of money be transferred from a patient's bank account to that of the taxable person pursuant to a direct debit mandate and, second, that that sum, after deduction of the remuneration due to that taxable person, be transferred from the latter's bank account due to the respective bank accounts of that patient's dentist and insurer. The Court of Justice of the European Union so held in a preliminary ruling in proceedings concerning the refusal by the UK tax authority to exempt from VAT a supply of services by the taxpayer company, established in the UK.

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