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Areva T and D Protection Et Controle and Others v Revenue and Customs: FTTTx 26 Mar 2010

ECJ REPAYMENT OF VAT – Eighth and Thirteenth Directives – Application for repayment – Failure to include required documentation – FACEVET procedures – Applications returned to claimants – Too late for claimants to make in time applications – Whether application of FACEVET violates fiscal neutrality and discriminates against non-domestic claimants – No – Directive 79/1072/EEC … Continue reading Areva T and D Protection Et Controle and Others v Revenue and Customs: FTTTx 26 Mar 2010

SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

Taxation – Value Added Tax : Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Eighth Directive 79/1072/EEC – Directive 2006/112/EC – Taxable person residing in another Member State – Refund of VAT charged on imported goods – Conditions – Objective elements confirming the intention of the taxable person to use … Continue reading SMS Group GmbH v Directia Generala Regionala a Finan?elor Publice Bucuresti: ECJ 21 Sep 2017

E. On Global Commodities Se v Agentia Nationala De Administrare Fiscala: ECJ 6 Feb 2014

ECJ Directive 79/1072/EEC – Common system of value added tax – Taxable persons residing in another Member State – Rules for refund of VAT – Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union – Precluded – Meaning of ‘taxable person not established in the … Continue reading E. On Global Commodities Se v Agentia Nationala De Administrare Fiscala: ECJ 6 Feb 2014

Lunkowsky v Revenue and Customs: VDT 10 May 2006

REPAYMENT OF VAT – person carrying on business in another Member State – claim not made in time – appeal dismissed – EC Eighth Council Directive (79/1072/EEC) Art 7.1; VAT Act 1994, s 39; VAT Regulations 1995 (SI 1995 No. 2518) Reg 179(1) Citations: [2006] UKVAT V19572 Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Lunkowsky v Revenue and Customs: VDT 10 May 2006