Lebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 3 May 2012

ECJ Taxation – Sixth VAT Directive – Article 2 – Supply of services for consideration – Telecommunications services – Prepaid phonecards displaying information for making international calls – Marketing through a network of distributors

Citations:

[2012] EUECJ C-520/10, [2012] BVC 219, [2012] STC 1536

Links:

Bailii

Jurisdiction:

European

Citing:

OpinionLebara Ltd v The Commissioners for Her Majesty’s Revenue and Customs ECJ 8-Dec-2011
ECJ Opinion – Taxation – Sixth VAT Directive – Article 2 – Article 6(4) – Supply of services -Persons to whom services are supplied – Telecommunications services – Prepaid phonecards containing information . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 March 2022; Ref: scu.584357