FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or otherwise inconsistent with EU law – powers of Tribunal to ignore otherwise binding decisions or make a reference to the CJEU
[2013] UKFTT 377 (TC)
Bailii
England and Wales
Citing:
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Young v The Bristol Aeroplane Co Ltd CA 28-Jul-1944
Court of Appeal must follow Own Decisions
The claimant was injured and received compensation. He then sought to recover again, alleging breach of statutory duty by his employers.
Held: The Court of Appeal was in general bound to follow its own previous decisions. The court considered . .
At CA – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and . .
Cited – Morelle Ltd v Wakeling CA 1955
The plaintiff asserted ownership of leasehold land. A similar situation had arisen in an earlier case befoe the Court of appeal, and the court was asked to decide that that case had been decided per incuriam.
Held: The per incuriam principle . .
Cited – Williams v Fawcett CA 1985
The court was asked as to the requirement of a notice to show cause why a person should not be committed to prison for contempt of court.
Held: The court refused to follow its earlier decisions as to committal procedures where they were the . .
Cited – RLRE Tellmer Property sro v Financni ‘editelstvi v Usti nad Labem ECJ 11-Jun-2009
ECJ Preliminary references – VAT Exemption for lettings of immovable property – Cleaning of common parts related to the letting – Ancillary supplies. . .
Cited – Card Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .
Cited – Levob Verzekeringen and Ov Bank v Staatssecretaris van Financien ECJ 27-Oct-2005
ECJ Sixth VAT Directive – Articles 2, 5, 6 and 9 – Transfer of software recorded on a carrier – Subsequent customisation of the software to the purchaser-?s specific requirements – Single taxable supply – Supply . .
Cited – Ministero dell’Economia e delle Finanze v Part Service Srl ECJ 21-Feb-2008
ECJ Sixth VAT Directive Articles 11A(1)(a) and 13B(a) and (d) – Leasing – Artificial division of the supply into a number of parts – Effect Reduction of the taxable amount – Exemptions – Abusive practice . .
Cited – Elchinov v Natsionalna zdravnoosiguritelna kasa ECJ 5-Oct-2010
ECJ Social security – Freedom to provide services – Sickness insurance – Hospital treatment provided in another Member State – Prior authorisation – Conditions of application of the second subparagraph of Article . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 17 November 2021; Ref: scu.513509