Readers may recall the surprising decision in the case of AXA (Denplan) where the CJEU held that a service of collecting payments from patients and remitting them to dentists was a taxable debt collection scheme rather than a banking service (which might have been exempt) despite the payments usually not being in arrears.

This has caused a similar provider to rearrange its services (which were not entirely the same) in order to reinstate the exemption.