swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
VAT - From: 1980 To: 1984
This page lists 4 cases, and was prepared on 02 April 2018.
Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats; ECJ 5-Feb-1981 - [1981] ECR 445; C-154/80; R-154/80; [1981] EUECJ R-154/80
Schul v Inspecteur der Invoerrechten en Accijnzen (Judgment) [1982] ECR 1409; C-15/81
5 May 1982
ECJ
European, VAT
A basic element of the VAT system is that VAT is chargeable on each transaction only after deduction of the amount of the VAT borne directly by the cost of the various components of the price of the goods and services and that the deduction procedure is so designed that only taxable persons may deduct the VAT already charged on the goods and services from the VAT for which they are liable.
1 Citers
Cottage Holiday Associates Ltd v Customs and Excise Commissioners 1983 STC 278; [1983] 2 WLR 861
1983
Woolf J
VAT, Landlord and Tenant
The taxpayer had been assessed to VAT on the supply of time share holiday cottages. The supply was of an eighty year lease to each tenant with the right to occupy for one week in each of the eighty years. The taxpayer argued that the supply qualified for zero rating. Held: The argument failed. The making of such a lease did not amount to the grant of a "major interest" in a building and fell outside the intended scope of item 1 under the 1972 Act.
Finance Act 1972
1 Citers
Customs and Excise Commissioners v Viva Gas Appliances Limited; HL 1983 - [1983] 1 WLR 1445; [1984] 1 All ER 112
