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 exempted the purchase of static caravans, but explicilty not ‘the supply of accomodation in a caravan or houseboat.’ There was therefore no policy against a charge to VAT. A state was given discretion as to how any exemption was to be applied, but the test used in the UK legislation was of seasonality, and that in turn met the test of reasonableness.
Judges:
Lady Justice Arden Lord Justice Thorpe Lord Justice Neuberger
Citations:
[2004] EWCA Civ 146, Times 27-Feb-2004
Links:
Statutes:
Sixth Council Directive 77/388/EEC (OJ 1977 L145/1) 13B(b), Value Added Tax Act 1994 Sch9 Grp1
Jurisdiction:
England and Wales
Citing:
Appeal from – Colaingrove Limited v The Commissioners for Customs and Excise ChD 16-Apr-2003
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 . .
Cited – Skatteministeriet v Henriksen ECJ 13-Jul-1989
Europa Article 13B(b ) of the Sixth Directive ( 77/388 ) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as meaning that the phrase ‘premises and sites for . .
Cited – 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 – 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 . .
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 . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 06 September 2022; Ref: scu.193915