ECJ Sixth VAT Directive – Articles 2, 5, 6 and 9 – Transfer of software recorded on a carrier – Subsequent customisation of the software to the purchaser-?s specific requirements – Single taxable supply – Supply of services – Place of supply.
Judges:
Jann P
Citations:
C-41/04, [2005] EUECJ C-41/04, [2006] 2 CMLR 8, [2006] STC 766, [2006] CEC 424, [2005] ECR I-9433, [2007] BTC 5186, [2005] STI 1777, [2007] BVC 155
Links:
Cited by:
Cited – HM Revenue and Customs v Weight Watchers (UK) Ltd ChD 21-Jan-2008
The court was asked whether the weight-watchers program which included attendance at a course and a supply of supporting materials was one single standard-rated supply or separate supplies of zero-rated printed materials and standard-rated support . .
Cited – Baxendale Ltd and Another v Revenue and Customs FTTTx 4-Jul-2013
FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 04 July 2022; Ref: scu.234673