Barclays Bank Plc v Revenue and Customs: VDT 24 Oct 2005

VDT VALUE ADDED TAX – preliminary issue – input tax – supplies of credit made by the Appellant to customers who exported goods outside the member states – whether there was a difference in meaning between the words ‘goods to be exported’ which appeared in the Sixth Directive and the words ‘the export of goods’ which appeared in national legislation – no – if there were a difference whether it was possible to interpret national law in a manner consistent with the Directive – yes – appeal on this issue dismissed – VATA 1994 S 26(1)(c) – Value Added Tax (Input Tax) (Specified Supplies) Order 1992 SI 1992 No. 3123 Art 3(b) (before 1 January 2000) and the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 SI 1999 No. 3121 Art. 3(b)(after 1 January 2000)


[2005] UKVAT V19302




England and Wales


Updated: 04 July 2022; Ref: scu.237990