taxud/2414/08 - European Commission - Europa

(c)
control services with safety features for the proper processing of transfers of
funds between monetary accounts;
These services reduce the legal and pecuniary responsibility of the processor;
(d)
the issuance of customer and merchant statements;
The issue of customer and merchant statements for accounts ensures essential
information on the functioning of the accounts and appropriate communication between
the supplier of account operation services and the client; they change the legal situation
by reducing the responsibilities of parties involved and prevent disputes on the financial
situation by settling it;
(e)
verification of payments;
These are services ensure the proper functioning of transfers of funds via accounts and
reduce the legal exposure of the supplier of account operation services;
(f)
the issuance of cheque books for a specific account.
The issuing of cheques books for a specific account allows the client to organise another
form payment via this account; they extend the scope of financial transactions.
2. The following shall not be considered to be services having the specific and
essential character of "account operation" as defined in point (5) of Article 135a of
Directive 2006/112/EC:
(a)
general printing of cheque books;
These are services where cheques are printed and where the individual account to which
they relate is not yet added to the cheques;
(b)
the supply of blank cards;
These services consist of supplying cards which are not yet individualised as referring to
a specific customer and his account;
(c)
internet hosting;
Internet hosting fees are paid for general services which are offered for a variety of
businesses and purposes; they are not related to specific accounts;
(d)
the rental of terminals and other machinery for the processing of card payments.
These are general services improving the conditions under which "account operation
services" can be supplied; such processing equipment is used in a variety of business
sectors with varying software and their supply does not alter the financial or legal
situation in respect of a specific monetary account.
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