Search Results for: Sixth Directive (77/388/EEC)

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Regina on the Application of Teleos Plc and others v Commissioners of Customs and Excise: CA 2 Mar 2005

The taxpayer sought to challenge in Europe the ruling by the respondents that the mobile phones they supplied did not meet the criteria to be zero-rated for VAT. A decision would be unlikely before 2006. They sought judicial review now of the refusal of the commissioners to make an interim payment. Held: There exists in … Continue reading Regina on the Application of Teleos Plc and others v Commissioners of Customs and Excise: CA 2 Mar 2005

Lex Services plc v Commissioners of Customs and Excise; Customs and Excise Commissioners v Littlewoods Organisation Plc: CA 26 Oct 2001

The taxpayer took cars in part exchange on the sale of new cars. If the car was returned, the real value of the part exchange car was refunded. The taxpayer sought to be taxed on the real value of the car. Held: The tax was payable on the actual value attributed by the parties to … Continue reading Lex Services plc v Commissioners of Customs and Excise; Customs and Excise Commissioners v Littlewoods Organisation Plc: CA 26 Oct 2001

Commissioners of Customs and Excise v Century Life Plc: CA 19 Dec 2000

The Directive required member states to exempt from VAT, services involving the provision of insurance, and for intermediaries. Following the Regulator’s involvement, the principal company had to arrange for the checking of existing policies, and the implementation of compensation arrangements, and sub-contracted it to the taxpayer. Had the principal privided the services itself, it would … Continue reading Commissioners of Customs and Excise v Century Life Plc: CA 19 Dec 2000

Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003

When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, but then submitted a rebate claim based upon the market value, the ‘non-monetary … Continue reading Lex Services plc v Her Majestys Commissioners of Customs and Excise: HL 4 Dec 2003

Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003

References: [2003] UKHL 67, Gazette 22-Jan-2004, [2004] STC 73 Links: House of Lords, Bailii Coram: Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Walker of Gestingthorpe When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher … Continue reading Lex Services plc v Her Majesty’s Commissioners of Customs and Excise: HL 4 Dec 2003

Rank Group Ltd v Revenue and Customs: VDT 19 Aug 2008

VDT COMMUNITY LAW – Fiscal neutrality – Exemption – Gaming – Provision of gaming machines excluded from exemption – Similar supplies under Part III of Gaming Act 1968 exempt – Whether principle of fiscal neutrality infringed in law or in practice – Whether defence of due diligence by UK possible – Linneweber [2008] STC 1069 … Continue reading Rank Group Ltd v Revenue and Customs: VDT 19 Aug 2008

The Rank Group Plc v Revenue and Customs: VDT 27 May 2008

VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as … Continue reading The Rank Group Plc v Revenue and Customs: VDT 27 May 2008

Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

Isle of Wight Council v Revenue and Customs: VDT 23 Jan 2006

VDT LOCAL AUTHORITIES – Off-street parking – Taxable person – Whether treatment as non-taxable person in relation to off-street parking activities would result in significant distortions of competition – No – Sixth VAT Directive (77/388/EEC) Act 4.5 Citations: [2006] UKVAT V19427 Links: Bailii VAT, Local Government Updated: 05 July 2022; Ref: scu.238963

Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise: CA 25 Jan 2001

The issue by a company of shares is a supply of services for the purposes of VAT. The issue of shares was ‘something done’ by the company, as required by the Directive. The consideration received for such shares was part of the company’s turnover, and therefore a VATable supply. Citations: Gazette 05-Apr-2001, Times 06-Mar-2001, [2001] … Continue reading Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise: CA 25 Jan 2001

Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against … Continue reading Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

Peninsular and Oriental Steam Navigation Co v Commissioners of Customs and Excise: ChD 7 Jun 2000

Where a ferry service operated in international waters, but each end of the journey was at an EU port, goods sold on board were taxable under VAT as at the port from which the ship departed. To become exempt, the ship must have some non-EU port of call. Citations: Times 07-Jun-2000 Statutes: Sixth Council Directive … Continue reading Peninsular and Oriental Steam Navigation Co v Commissioners of Customs and Excise: ChD 7 Jun 2000

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

ECJ Articles 6(1) and 11(A)(1)(a) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, in respect of the definition of a supply of services and the constitution of the taxable amount, respectively, are to be interpreted as meaning that an undertaking to discontinue milk … Continue reading Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988

Europa In the absence of implementation of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, a credit negotiator may rely on the tax exemption provision contained in Article 13B(d)(1) of the directive in respect of transactions carried out between 1 January 1978 and 30 … Continue reading Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988

C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) … Continue reading Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

HM Revenue and Customs v Brockenhurst College: CA 2 Dec 2015

Application of the exemption from VAT in Article 132(1)(i) of the Principal VAT Directive (2006/112/EC) (formerly Article 13A(1)(i) of the Sixth VAT Directive (77/388/EEC)) to certain supplies made by the respondent College namely: ‘the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and … Continue reading HM Revenue and Customs v Brockenhurst College: CA 2 Dec 2015