Court of Justice of the European Union · Judgment
C-130/15Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited
- Decided
- 2016-05-26
- ECLI
- ECLI:EU:C:2016:357
- CELEX
- 62015CJ0130
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Common system of value added tax — Sixth Directive 77/388/EEC — Exemption — Article 13B(d)(3) — Transactions in respect of payments and transfers — Concept — Purchase of tickets for shows or other events — Payment by debit or credit card — ‘Card processing services’.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act