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Odvolaci financni reditelstvi v Cesky Rozhlas: ECJ 22 Jun 2016

(Judgment) Reference for a preliminary ruling – Sixth Directive 77/388/EC – Value added tax – Article 2(1) – Supply of services effected for consideration – Definition – Public broadcasting – Financing from a compulsory statutory fee R. Silva de Lapuerta (Rapporteur), P ECLI:EU:C:2016:470, [2016] EUECJ C-11/15 Bailii Sixth Directive 77/388/EC European, VAT Updated: 18 January … Continue reading Odvolaci financni reditelstvi v Cesky Rozhlas: ECJ 22 Jun 2016

Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount. Held: The claimant had misinterpreted the Gibbs case. … Continue reading Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

Stanley House Logistics v Customs and Excise: Cust 25 Apr 2005

Cust CUSTOMS DUTY – Warehousing – Conditions for approval for customs warehouse – Retail sale – Sales of warehoused goods to distributors retaining some for personal use – Whether retail sale – Conditions precluding to distributors while goods warehoused – Implementing Regulation (2454/94/EEC) Art 527.2 – Sixth Directive (77/388/EC) Art 16 – FA 1994 s.18(1) … Continue reading Stanley House Logistics v Customs and Excise: Cust 25 Apr 2005

Bournemouth Symphony Orchestra v Customs and Excise: ChD 21 Jul 2005

The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary. Held: The board operated as would a commercial company. All members were voluntary save the managing director who was paid. Where the remuneration of a board member was … Continue reading Bournemouth Symphony Orchestra v Customs and Excise: ChD 21 Jul 2005

D v W: ECJ 24 Oct 2000

The fact that a service was provided by a doctor did not mean of itself that it came within Art 13 of the Directive. The test was whether the service was part a provision of care by diagnosing and treating some diseases or disorder. The carrying out of investigations to establish genetic differences, which was … Continue reading D v W: ECJ 24 Oct 2000