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: 1992 To: 1992
This page lists 3 cases, and was prepared on 02 April 2018.
Commissioners for Customs and Excise v Rowland [1992] STC 647
1992
Auld J
VAT
The provision for a repayment supplement is a "spur to efficiency" in the commissioners.
1 Citers
Commissioners of Customes and Excise v Ali Baba Tex Ltd Gazette, 29 July 1992
29 Jul 1992
QBD
VAT
Zero rating for material to be made up into children's clothing is valid only if clothing is not suitable other uses.
Value Added Tax Act 1983 Sch 5 Grp 17 Itemm1
Beaulande v Directeur des services fiscaux de Nantes C-208/91; [1992] EUECJ C-208/91
16 Dec 1992
ECJ
European, VAT
ECJ Judgment - Although Article 33 of the Sixth Directive prohibits the maintenance or introduction of taxes which have the essential characteristics of VAT, with a view to preventing the introduction of taxes, duties and charges which, through being levied on the movement of goods and services in a way comparable to VAT, would jeopardize the functioning of the common system of VAT, it does not preclude the maintenance or introduction of other kinds of taxes, duties or charges, and in particular stamp duties, which do not have those characteristics.
It follows that the aforesaid provision must be interpreted as meaning that it does not preclude the introduction or maintenance of a national tax such as French stamp duty charged on the acquisition of building land in the event of a breach of the undertaking to build within the time-limit set by the relevant legislation. That duty is not a general tax; it is not applied at the different stages of a production and distribution process since it is charged only when the real estate passes into the ownership of the final consumer; it is not deductible from duty of the same kind paid on subsequent conveyances and the levying of the duty does not take account of the added value but is based on the full value of the property.
[ Bailii ]