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Court of Justice of the European Union · Judgment

C-276/09Everything Everywhere Ltd v Commissioners for Her Majesty’s Revenue and Customs

Decided
2010-12-02
ECLI
ECLI:EU:C:2010:730
CELEX
62009CJ0276
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Exemption - Article 13B(d)(1) and (3) - Negotiation of credit - Transactions concerning payments and transfers - Existence of two separate supplies of services or of a single supply - Additional charges invoiced where certain methods of payment are used for mobile telephone services.

Interprets

    EUR-LexThe Court

    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

    Model cardAudit