44In this case, it must be observed that, as is apparent from the description in paragraph 31 of this judgment, a card handling service, such as that at issue in the main proceedings, has the effect of leading to the execution of a payment or a transfer and such a service may be regarded as being essential to that execution, given that, as is stated in the order for reference, it is the transmission of the end of day settlement file, by the service provider to its merchant acquirer, that triggers the process of payment or transfer of the sums concerned from the card issuers to that merchant acquirer and, ultimately, to the account of that service provider, and that the only payments or transfers that are in fact executed are those for which the necessary information is included in that file.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.