The Directive required member states to exempt from VAT, services involving the provision of insurance, and for intermediaries. Following the Regulator’s involvement, the principal company had to arrange for the checking of existing policies, and the implementation of compensation arrangements, and sub-contracted it to the taxpayer. Had the principal privided the services itself, it would … Continue reading Commissioners of Customs and Excise v Century Life Plc: CA 19 Dec 2000

VDT EXEMPT SUPPLIES – Gaming – Mechanised cash bingo under Gaming Act 1968 s.14 excluded from exemption – Similar supplies under s.21 exempt – Whether principle of fiscal neutrality infringed – Same company making supplies to same players under both section 14 and 21 – Whether infringement of fiscal neutrality requires competition between supplies as … Continue reading The Rank Group Plc v Revenue and Customs: VDT 27 May 2008

Europa In the absence of implementation of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, a credit negotiator may rely on the tax exemption provision contained in Article 13B(d)(1) of the directive in respect of transactions carried out between 1 January 1978 and 30 … Continue reading Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988