The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans.
Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done.
Judges:
The Honourable Mr Justice Jacob
Citations:
[2003] EWHC 821 (Ch), Gazette 09-May-2003, Gazette 03-Jul-2003
Links:
Statutes:
Sixth Council Directive 77/388/EEC Art 13B, Value Added Tax Act 1994 Sch9 Grp 1
Jurisdiction:
England and Wales
Citing:
Cited – Blasi v Finanzamt Munchen ECJ 12-Feb-1998
ECJ Article 13.B(b)(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes may be construed as meaning that the provision of short-term accommodation for . .
Cited – Amengual Far v Amengual Far ECJ 3-Feb-2000
Europa Article 13B(b) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes allows Member States to lay down a general rule making lettings of immovable . .
Distinguished – Lubbock Fine v Commissioners of Customs and Excise ECJ 15-Dec-1993
Europa The term ‘letting of immovable property’ used in Article 13B(b) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes to define a transaction . .
Cited by:
Appeal from – Colaingrove Ltd v the Commissioners of Customs and Excise CA 19-Feb-2004
The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation.
Held: The appeal failed. The legislation . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 October 2022; Ref: scu.181377