Procedure – application for stay pending determination of references to CJEU – whether First-tier Tribunal bound by Mobilx – yes – whether determination of references would materially assist determination of appeal – no – whether expedient to order a stay – no – tribunal required to find facts – whether Uk observations on referred cases should be disclosed – no – whether questions should be referred to the CJEU – no – applications dismissed
Judges:
Berner TJ
Citations:
[2012] UKFTT 307 (TC)
Links:
Citing:
Binding – Mobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
Applied – HP Bulmer Ltd and Another v J Bollinger Sa and others CA 22-May-1974
Necessity for Reference to ECJ
Lord Denning said that the test for whether a question should be referred to the European Court of Justice is one of necessity, not desirability or convenience. There are cases where the point, if decided one way, would shorten the trial greatly. . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, European
Updated: 03 November 2022; Ref: scu.462655