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:
Jurisdiction:
England and Wales
VAT
Updated: 14 September 2022; Ref: scu.259050