Maine Distribution Ltd v Revenue and Customs: VDT 6 Aug 2007

VAT – company trading in CPUs – entitlement to input tax credit – whether Spanish purchaser taxable person in another Member State of European Union – no – alternatively whether Spanish purchaser a taxable person under article 4 of the Sixth VAT Directive so that appellant entitled to zero-rate supplies under article 28(c)A – decision deferred pending High Court judgment in JP Commodities Ltd

Citations:

[2007] UKVAT V20284

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 September 2022; Ref: scu.259050