Post by account_disabled on Dec 30, 2023 5:00:37 GMT -5
Aother hand between them and their banks as well as if applicable between the banks. In addition the operation that causes the change is the simple transfer of funds between accounts regardless of its reason. Thus since the transfer is only a means of transferring funds the functional aspects are decisive to determine whether an operation constitutes a transfer within the meaning of Article paragraph letter d of the VAT Directive see in this regard the Decision of June SDC C EUC paragraph and Judgment of July Nordea Pankki Suomi C EUC paragraph.
In addition the text of Article d of the VAT Directive does not in Country Email List principle preclude a transfer operation from being broken down into several distinct services which in this case constitute operations relating to transfers within the meaning of this provisions see in this regard the Judgment of June SDC C EUC point . Although it cannot be ruled out that the exemption in question could be extended to services that do not intrinsically represent transfers this exemption can still only concern operations that form a distinct whole valued globallyunctions and essential of such transfers see in this regard the Judgment of June SDC C EUC points.
In order to be qualified as transactions relating to transfers within the meaning of Article d of the VAT Directive the services in question must form a distinct whole assessed globally which has the effect of fulfilling the specific and essential functions of a transfer and therefore which has the effect of a transfer of funds and causes legal and financial changes. In this regard it is necessary to distinguish the exempted service within the meaning of the VAT Directive from the provision of a simple material or technical service. To this end it is pertinent to examine.
In addition the text of Article d of the VAT Directive does not in Country Email List principle preclude a transfer operation from being broken down into several distinct services which in this case constitute operations relating to transfers within the meaning of this provisions see in this regard the Judgment of June SDC C EUC point . Although it cannot be ruled out that the exemption in question could be extended to services that do not intrinsically represent transfers this exemption can still only concern operations that form a distinct whole valued globallyunctions and essential of such transfers see in this regard the Judgment of June SDC C EUC points.
In order to be qualified as transactions relating to transfers within the meaning of Article d of the VAT Directive the services in question must form a distinct whole assessed globally which has the effect of fulfilling the specific and essential functions of a transfer and therefore which has the effect of a transfer of funds and causes legal and financial changes. In this regard it is necessary to distinguish the exempted service within the meaning of the VAT Directive from the provision of a simple material or technical service. To this end it is pertinent to examine.