Lebara 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 facilitating access to international telephone calls – Marketing phonecards through distributors – Rules governing the imposition of VAT – Commission agent – Distribution service – Single supply

Judges:

Jaaskinen AG

Citations:

C-520/10, [2011] EUECJ C-520/10

Links:

Bailii

Jurisdiction:

European

Citing:

Reference From – Lebara Ltd v Revenue and Customs FTTTx 14-Oct-2010
Reference to Europe. . .

Cited by:

Opinion – 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 . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 October 2022; Ref: scu.459561