European Court of Justice (Fifth Chamber)

J.L. da Cruz Vilaça, President of the Chamber, E. Levits, A. Borg Barthet (Rapporteur), M. Berger and F. Biltgen, (Judges), E. Tanchev, Advocate General

Judgment delivered 5 July 2018(*)

Value added tax – Supply of services for consideration – Taxable amount – Issuing of ‘credits’ that can be used to place bids in online auction – Preliminary transaction.

  The ECJ considered whether purchase of credits which allowed access to an online auction constituted a supply for consideration or a preliminary transaction which was outside the scope of VAT.


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