Category: European

Stichting Uitvoering Financiele Acties v Staatssecretaris Van Financien (Judgment): ECJ 15 Jun 1989

For VAT the general rule is that a turnover tax is levied on all services supplied for consideration by a taxable person. Exemptions are to be strictly construed in the VAT legislation.

Citations:

C-348/87, [1989] ECR 1737

Cited by:

Cited – Commissioners of Customs and Excise v Century Life Plc CA 19-Dec-2000
The Directive required member states to exempt from VAT, services involving the provision of insurance, and for intermediaries. Following the Regulator’s involvement, the principal company had to arrange for the checking of existing policies, and . .
Cited – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 11 April 2022; Ref: scu.134752

Regina v Royal Pharmaceutical Society of Great Britain, Ex Parte Association of Pharmaceutical Importers: ECJ 18 May 1989

Europa Free movement of goods – Quantitative restrictions – Measures having equivalent effect – Concept – Measures adopted by a professional body for pharmacy (EEC Treaty, Art. 30) 2. Free movement of goods – Derogations – Protection of public health -Rules prohibiting pharmacists from substituting a therapeutically equivalent medicinal product for that prescribed by the doctor – Whether acceptable (EEC Treaty, Art. 36)
1. Measures adopted by a professional body for pharmacy, in whose register all pharmacists must be enrolled in order to carry on their business, which lays down rules of ethics applicable to the members of the profession and which has a committee upon which national legislation has conferred disciplinary powers that could involve the removal from the said register, may, if they are capable of affecting trade between the Member States, constitute ‘measures’ within the meaning of Article 30 of the EEC Treaty. 2. A national rule of a Member State requiring a pharmacist, in response to a prescription calling for a medicinal product by its trade mark or proprietary name, to dispense only a product bearing that trade mark or proprietary name may be justified under Article 36 of the Treaty on grounds of the protection of public health even where the effect of such a rule is to prevent the pharmacist from dispensing a therapeutically equivalent product licensed by the competent national authorities pursuant to rules adopted in conformity with Community law and manufactured by the same company or group of companies or by a licensee of that company but bearing a trade mark or proprietary name applied to it in another Member State which differs from the trade mark or proprietary name appearing in the prescription. Such a provision does not go beyond what is necessary to achieve the objective in view, which is to leave the entire responsibility for the treatment of the patient in the hands of the doctor treating him, who may often prescribe a given medicinal product for psychosomatic reasons.

Citations:

Joined cases 266 and 267/87, C-266/87

European, Intellectual Property

Updated: 11 April 2022; Ref: scu.134706

Hauptzollamt Hamburg-St Annen v Kiwall: ECJ 20 Sep 1988

Europa Article 36(1) of Council Regulation No 222/77 of 13 December 1976 on Community transit must be interpreted as precluding the incurring of a customs debt on the release for free circulation in a Member State of goods from a non-member country which were first smuggled into another Member State and then transported under the internal Community transit procedure into the Member State where they were released for free circulation, since the offences or irregularities committed in the other Member State have already given rise to a customs debt in that State.

Citations:

C-252/87

European

Updated: 11 April 2022; Ref: scu.134698

Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise: ECJ 23 Nov 1988

A cosmetics wholesaler offered to a beauty consultant, acting as retailer, a pot of rejuvenating cream at the special price of andpound;1.50. The consultant was to give the cream to a chosen retail customer (referred to as a hostess) as a reward for the hostess arranging a sales party, and the special price was available only if the sales party was actually held. The issue was as to the quantification of the consideration received by the wholesaler from the consultant.
Held: ‘In the present case, the parties to the contract have reduced the wholesale price of the pot of cream [andpound;10.14] by a specific amount [andpound;8.64] in exchange for the supply of a service by the beauty consultant which consists in procuring hostesses to arrange sales parties by offering them the pots of cream as gifts. In those circumstances, it is possible to ascertain the monetary value which the two parties to the contract attributed to that service; that value must be considered to be the difference [andpound;8.64] between the price actually paid [andpound;1.50] and the normal wholesale price [andpound;10.14].’

Citations:

C-230/87, [1988] ECR 6365

Cited by:

Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Followed – Rosgill Group Ltd v Commissioners of Customs and Excise CA 23-Apr-1997
A party hostess had been allowed to buy for pounds 20.76 a blouse with a catalogue price of pounds 27.99.
Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference pounds 7.23: ‘The . .
Distinguished – Empire Stores v Commissioners of Customs and Excise ECJ 2-Jun-1994
A retail mail-order supplier, had run two promotions, a ‘self-introduction’ scheme and a ‘introduce a friend’ scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to . .
Cited – Commissioners of Customs and Excise v Westmorland Motorway Services Ltd CA 5-Feb-1998
Westmorland ran motorway service stations. Its practice, known to coach drivers, was to provide, without payment, a packet of cigarettes and a self-service meal (chosen from its usual menu) to any coach driver who brought a coach with at least . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 11 April 2022; Ref: scu.134683

Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988

Europa In the absence of implementation of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, a credit negotiator may rely on the tax exemption provision contained in Article 13B(d)(1) of the directive in respect of transactions carried out between 1 January 1978 and 30 June 1978 and as from 1 January 1979 if he did not pass that tax on to the person receiving his services so as to entitle that person to deduct the input tax. Such a right to deduct could arise only if the tax was passed on in accordance with the formalities prescribed by the directive in that regard and if the recipient of the services is himself subject to VAT.

Citations:

C-207/87

European, VAT

Updated: 11 April 2022; Ref: scu.134665

Jeunehomme and Others v Belgian State; Jorion v Belgium State: ECJ 14 Jul 1988

It was legitimate for Belgium to require, as a condition of a VAT deduction, that the invoice on the sale of a motor car should contain a good deal of information enabling the car to be identified and thereby to prevent substitution and fraud. But there was no requirement that the information had to be provided in any particular form and the court noted, that: ‘As regards invoices which are irregular as to form, the deduction is allowed when the genuine nature of the transaction is not open to doubt.’

Citations:

C-123/87, [1988] ECR 4517

Cited by:

Cited – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 11 April 2022; Ref: scu.134599

The Queen v Ministry Of Agriculture, Fisheries and Food, Ex Parte Agegate: ECJ 14 Dec 1989

The court considered the legality of licensing conditions imposed by the United Kingdom upon licences to fish issued under the Sea Fish Conservation Act 1967. One of those conditions required 75% of the crew to reside ashore in the United Kingdom.
Held: The condition was unlawful under the Treaty.

Citations:

C-3/87, [1989] ECR 4459

Cited by:

Cited – Regina v Secretary of State for Transport ex parte Factortame Limited and others CA 31-Jul-1997
The court was asked to award damages for the failure of the respondent to comply with European Law, on the basis that the provisions of the Act discriminated against nationals of other member states. . .
Lists of cited by and citing cases may be incomplete.

European, Agriculture

Updated: 11 April 2022; Ref: scu.134544

Collini v Office National des Pensions pour Travailleurs Salaries: ECJ 17 Dec 1987

ECJ 1 Social security for migrant workers – old-age pension – calculation of benefits – community anti-overlapping rule – application where the theoretical amount is exceeded otherwise than by reason of the duplication of insurance periods (council regulation no 1408/71, art. 46 (3)) 2 social security for migrant workers – old-age pension – calculation of benefits – community anti-overlapping rule – method for reduction of benefits – case where only one institution pays an independent benefit -reduction only of the independent benefit (council regulation no 1408/71, art. 46 (3)) 1. The anti-overlapping rule in article 46 (3) of regulation no 1408/71 applies in all cases in which the total sum of the benefits calculated in accordance with article 46 (1) and (2) exceeds the limit of the highest theoretical amount of pension, even if the exceeding of that limit is not due to the duplication of insurance periods. 2. Where there is only one institution providing an independent benefit for the purposes of article 46 (1) of regulation no 1408/71, that institution alone must reduce its benefit pursuant to the second subparagraph of article 46 (3) and must reduce it by the full amount by which the total sum of the benefits calculated in accordance with article 46 (1) and (2) exceeds the limit referred to in the first subparagraph of article 46 (3).

Citations:

C-323/86

European, Benefits

Updated: 11 April 2022; Ref: scu.134538