Atlantic Electronics v HM Revenue and Customs: VDT 20 Sep 2005

VALUE ADDED TAX – ZERO-RATING -supplies of mobile phones to a person in another Member State- International Consignment Notes (CMRs) contained false particulars – unreliable evidence demonstrating actual removal – no other evidence to substantiate removal – Commissioners entitled to conclude that the mobile phones had not been removed -whether domestic legislation compatible with Article 28cA(a) of the Sixth Directive- subject to referral to Court of Justice in Telios – Appeal stood over for final determination pending Court of Justice and High Court decisions in Telios.


[2005] UKVAT V19256




England and Wales


Updated: 04 July 2022; Ref: scu.237962