European Court of Justice (Fifth Chamber)

T. von Danwitz, President of the Chamber, E. Juhász, A. Rosas (Rapporteur), D. Šváby and C. Vajda, (Judges), J. Kokott, Advocate General

Judgment delivered 12 June 2014*

Value added tax – Reference for a preliminary ruling – Exemption – EC Directive 77/388, (the sixth VAT directive), art. 13(B)(d)(3) and (5) – ‘Other securities’ and ‘other negotiable instruments’ – Sales promotion scheme – Discount card – Taxable amount.

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