This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to the goods purchased. Held: The till slip was insufficent to … Continue reading Revenue and Customs v Debenhams Retail Plc: CA 18 Jul 2005
ECJ Articles 9(1), 10(1) and 20(2) to (6) of Regulation No 2730/79 laying down common detailed rules for the application of the system of export refunds on agricultural products, in the version resulting from Regulation No 568/85, must be interpreted as meaning that a Community exporter can forfeit his right to payment of a non-differentiated … Continue reading Emsland-Starke GmbH v Hauptzollamt Hamburg-Jonas: ECJ 14 Dec 2000
ECJ In view of the objectives of the system of variable export refunds for which some agricultural products may qualify, it is essential that products subsidized by such refunds actually reach the market of destination and be marketed there. It is for that reason that Article 6(2) and Article 4 of Regulation No 885/68 laying … Continue reading Mollmann-Fleisch v Hauptzollamt Hamburg-Jonas: ECJ 31 Mar 1993
Europa 1. Agriculture – common organization of the markets – export refunds -refunds fixed in advance – condition of payment – departure of the goods ‘ unaltered ‘ from the territory of the community – repackaging following customs clearance – forfeiture of the refund – completion of customs formalities after the event – reference date … Continue reading Gebr Metelmann gmbh and co Kg v Hauptzollamt Hamburg-Jonas: ECJ 12 Dec 1985
