Europa Article 13B(b) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes allows Member States to lay down a general rule making lettings of immovable property subject to VAT and exempting from that rule only lettings of immovable property to be used for dwelling purposes. In EU law exceptions to a general principle are generally interpreted restrictively: ‘This criterion has been consistently followed in the case law of this court’.
C-12/98, [2002] STC 382, [2000] EUECJ C-12/98
Bailii
European
Cited by:
Cited – Colaingrove Limited v The Commissioners for Customs and Excise ChD 16-Apr-2003
The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans.
Held: The directive allowed member states to derogate from . .
Cited – Colaingrove Ltd v the Commissioners of Customs and Excise CA 19-Feb-2004
The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation.
Held: The appeal failed. The legislation . .
Cited – Aerotel Ltd v Telco Holdings Ltd and others, In re Patent Application GB 0314464.9 in the name of Neal Macrossan Rev 1 CA 27-Oct-2006
In each case it was said that the requested patent concerned an invention consisting of a computer program, and was not therefore an invention and was unpatentable. In one case a patent had been revoked on being challenged, and in the other, the . .
Lists of cited by and citing cases may be incomplete.
Updated: 28 August 2021; Ref: scu.162311 br>