The VAT to be paid by tour organisers on package holidays was to calculated upon the sum charged to the consumer, not the discounted sum charged to the travel agent.
Judges:
Lord Justice Mummery Lord Justice Rix Lord Justice Carnwath
Citations:
[2004] EWCA Civ 1044, Times 07-Oct-2004, [2004] STC 1407, [2004] 3 CMLR 45, [2004] BTC 5676, [2004] STI 1761, [2004] STC 1407, [2004] BVC 735
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Greenalls Management Ltd v Customs and Excise HL 12-May-2005
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 13 October 2022; Ref: scu.199741