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Case Law

Case Law and were specific to, and essential for, the exempt transactions. In this regard, a service exempt under the directive had to be distinguished from a mere physical or technical supply, such as making a data-handling 5 June 1997, C-2/95, Sparekassernes system available to a bank. The ECJ held that it was for Datacenter (SBC) (BK) the national court to examine in particular the question whether the responsibility of SDC was VAT - Art. 13B(d), points 3 to 5 of the Sixth Directive restricted to technical aspects or whether it extended h e m p t transactions to the specific, essential aspects of the transactions. The Court also decided that services consisting in SDC was set up as a data-handling centre, to serve the making financial information available to banks and common interests of its members. Most of its members other users were not covered by points 3 and 5 of Art. were savings banks. It provided services to its 13B(d). Furthermore, the Court observed that, as far members and to other banks relating to transfers, as the management of deposits, purchase contracts advice on and trade in securities, and the management and loans was concerned, such operations were http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
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Abstract

and were specific to, and essential for, the exempt transactions. In this regard, a service exempt under the directive had to be distinguished from a mere physical or technical supply, such as making a data-handling 5 June 1997, C-2/95, Sparekassernes system available to a bank. The ECJ held that it was for Datacenter (SBC) (BK) the national court to examine in particular the question whether the responsibility of SDC was VAT - Art. 13B(d), points 3 to 5 of the Sixth Directive restricted to technical aspects or whether it extended h e m p t transactions to the specific, essential aspects of the transactions. The Court also decided that services consisting in SDC was set up as a data-handling centre, to serve the making financial information available to banks and common interests of its members. Most of its members other users were not covered by points 3 and 5 of Art. were savings banks. It provided services to its 13B(d). Furthermore, the Court observed that, as far members and to other banks relating to transfers, as the management of deposits, purchase contracts advice on and trade in securities, and the management and loans was concerned, such operations were

Journal

EC Tax ReviewKluwer Law International

Published: Jan 21, 1997

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