Opinion of Advocate General Bot delivered on 2 May 2019.#Finanzamt Trier v Cardpoint GmbH, legal successor to Moneybox Deutschland GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Exemptions — Article 13B(d)(3) — Transactions concerning payments — Services supplied by a company to a bank relating to the operation of cash points.#Case C-42/18.