VAT – place of supply – whether the place of supply by appellant of vehicles purchased by appellant from other Member States of the EU was in the UK or outside the UK – whether intra-Community transport ascribed to appellant’s supply – no – held, place of acquisition and supply by appellant was in the UK – Principal VAT Directive, arts 31, 32 and 40 – EMAG, Euro Tyre and VSTR (CJEU) – VATA 1994, s 7(2), (7) and 13(3)
Citations:
[2018] UKUT 203 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 June 2022; Ref: scu.628070