«1) En effectuant des opérations de change au sens de la définition de la British Bankers' Association (1), la Banque fournit une prestation de services à titre onéreux au sens de la sixième directive TVA, même lorsque ce service est payé non par une commission, mais par la marge entre les cours vendeur et acheteur.
He proposed that the questions referred for a preliminary ruling be answered as follows: (1) In relation to foreign exchange transactions as defined by the British Bankers' Association, the Bank effects a service for consideration within the meaning of the Sixth Directive where that service is not paid for by a charge but by the spread between the bid and offer rates.
