Court of Justice (Fifth Chamber) 5 July 2018, C-544/16 (Marcandi Limited, agissant sous le nom commercial "Madbid" v Commissioners for Her Majesty's Revenue & Customs.)

JUDGMENT OF THE COURT (Fifth Chamber) 5 July 2018 ( *1 ) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount) In Case C–544/16, REQUEST for a preliminary ruling