ECJ Taxation – Sixth VAT Directive – Article 6(4) – Exemption – Article 13(B)(f) – Gambling – Services provided by a commission agent ‘buraliste’ acting in his own name but on behalf of a principal operating a business of taking bets.
The Court said that ‘involvement in his own name means that . . a legal relationship is brought about not directly between the better and the undertaking on behalf of which the operator involved acts, but between that operator and the better, on the one hand, and between that operator and that undertaking, on the other’.
Citations:
ECLI:EU:C:2011:489, [2011] EUECJ C-464/10, [2011] STI 2600, [2011] STC 1851
Links:
Jurisdiction:
European
Cited by:
Cited – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 16 September 2022; Ref: scu.441851
