European Court of Justice (Second Chamber)

M. Ilešič, President of the Chamber, A. Rosas, C. Toader, A. Prechal and E. Jarašiūnas (Rapporteur), (Judges), H. Saugmandsgaard Øe, Advocate General

Judgment delivered 25 July 2018 (*)

Value added tax – Directive 2006/112/EC – Exemption – Art. 135(1)(d) – Transactions concerning payments and transfers – Concept – Scope – Dental payment plan by direct debit.

  The ECJ considered whether fees for arranging the collection of payments due under a dental plan were exempt from VAT.


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