Royscott Leasing Ltd and others v Customs and Excise Commissioners: ECJ 15 Oct 1999

The fact that motor vehicles might in some circumstances be only capable of being used within a person’s trade or business, did not mean that a member state was disallowed from excluding the right to deduct VAT from payments made on the purchase of such items.

Citations:

Times 15-Oct-1999, C-305/97, [1999] EUECJ C-305/97

Links:

Bailii

Statutes:

VAT (Cars) Order 1972 4

Jurisdiction:

European

Citing:

Reference – Royscott Leasing Ltd and Another v Commissioners of Customs and Excise; Allied Domecq Plc v Same; T C Harrison Group Ltd v Same CA 23-Nov-1998
The court has the power to with draw a reference of a case to the European Court of Justice. This should only normally be done, however, where it had become clear that the reference would no longer serve any useful purpose. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 19 May 2022; Ref: scu.88905