Grattan Plc v Revenue and Customs: FTTTx 11 Sep 2013

FTTTx VAT – pre-1 January 1978 supplies – agents’ commissions in respect of third party purchases – whether directly applicable right under article 8(a) of the Second Directive to retrospective reduction in taxable value of goods supplied by mail order company to agents – effect of judgment of the CJEU in Grattan plc v Revenue and Customs Commissioners (Case C-310/11) – whether the principle of fiscal neutrality in its neutral tax burden sense was or was not a rule of primary law which enabled on its own the basis of assessment within the meaning of article 8(a) of the Second Directive to be determined – held it was not – appeal on pre-1978 supplies issue dismissed

[2013] UKFTT 488 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515553