Case C-653/11: Judgment of the Court (Third Chamber) of 20 June 2013 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Her Majesty’s Commissioners of Revenue and Customs v Paul Newey, trading under the business name Ocean Finance (Reference for a preliminary ruling — Sixth VAT Directive — Article 2(1) and Article 6(1) — Meaning of ‘supply of services’ — Supply of advertising and loan broking services — Exemptions — Economic and commercial reality of the transactions — Abusive practices — Transactions with the sole aim of obtaining a tax advantage)