swarb.co.uk - law index
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VAT - From: 1993 To: 1993
This page lists 20 cases, and was prepared on 02 April 2018.
Customs and Excise v McLean Homes (Midland) Ltd [1993] STC 335
1993
Brooke J
VAT
1 Cites
1 Citers
Bioforce v Oberfinanzdirektion Munchen C-177/91; [1993] EUECJ C-177/91; [1993] ECR I-45
14 Jan 1993
ECJ
European, VAT
Europa The Common Customs Tariff must be interpreted as meaning that an extract of hawthorn with added alcohol, entitled "Weissdorn-Tropfen" (hawthorn drops), must be classified under heading 30.04 of the Combined Nomenclature. Taken in appropriate doses determined by medical prescription, that product has clearly defined therapeutic and above all prophylactic characteristics, the effect of which is concentrated on precise functions of the human organism, namely the cardiac, circulatory and neuro-vegetative functions. Moreover, the alcohol contained in the product in question, however high the percentage may be, far from changing its nature, acts on the contrary as an adjuvant, a preservative and a vehicle for its active principles.
1 Citers
[ Bailii ]
Frank Galliers Ltd v Commissioners of Customs and Excise Ind Summary, 15 February 1993
15 Feb 1993
QBD
VAT
Reasonable excuse for misdeclaration on VAT return. Where a company relied upon the return having been prepared by someone else, the tribunal could look behind the assertion to examine the underlying reason for the misdeclaration. It should be no more difficult to establish the reasonable cause excuse when the company had relied upon a third party than if the return had been prepared internally.
Finance Act 1985 32(2)(b)
Commissioners of Customs and Excise v Machenrys (Hairdressers) Ltd and Others Ind Summary, 15 February 1993
15 Feb 1993
QBD
VAT
A hairdresser's shop was liable for VAT for work done by sub-contractor staff where the fees taken by the sub-contractors were shared by the shop. This remained so even if the individual hairdressing sub-contractors were not themselves liable for VAT because of their low turnover.
Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd Gazette, 07 April 1993; Independent, 24 February 1993
24 Feb 1993
HL
VAT
The Association held a dinner. Tickets were sold and the proceeds of the ticket sales were used to purchase the trophies. The Commissioners sought to charge output tax on the trophies, suggesting they were a separate supply. Held: Where a direct link could be shown between the giving of business assets and receipts from others who were not themselves recipients, the paragraph did not apply. The purchase of the tickets constituted the consideration for the supply of the trophies.
Value Added Tax Act 1983 Sched 2 Para 5
Commissioners of Customs and Excise v Mcclean Homes Midland Ltd Ind Summary, 22 March 1993
22 Mar 1993
QBD
VAT
Whether fitted furniture is part of a building is a question of fact.
Customs and Excise Commissioners v London Diocesan Fund; Same v Penwith Prop Ltd Ind Summary, 10 May 1993
10 May 1993
QBD
VAT
Interpret 'new building' in ordinary sense; connected building is new.
Value Added Tax Act 1983
Sitar Tandoori Restaurant v Customs and Excise Commissioners Ind Summary, 05 July 1993
5 Jul 1993
QBD
VAT
Appeal remains if assessment reduced after lodged - cannot resubmit.
Commissioners of Customs and Excise v Le Rififi Ltd Times, 02 August 1993; Ind Summary, 30 August 1993
2 Aug 1993
QBD
VAT, Limitation
One assessment covering numerous accounting periods constitutes a single global assessment. If any part of a global VAT assessment is time barred, then the whole assessment fails.
Finance Act 1985 22(1)
1 Citers
Bjelica (T/A Eddy'S Domestic Appliances) v Commissioners of Customs and Excise Ind Summary, 06 September 1993
6 Sep 1993
QBD
VAT
It was no breach of the Directive to charge penalties as a percentage of tax plus tax.
Bophuthatswana National Commercial Corporation v Commissioners of Customs and Excise Ind Summary, 13 September 1993
13 Sep 1993
CA
Nolan LJ
VAT
The services of a company representing an unrecognized nation may be chargeable. The court must consider 'what is the true and substantial nature of the consideration given for the payment'.
1 Citers
Sa Chaussure Bally v Ministry of Finance Belgium Ind Summary, 20 September 1993; Times, 22 July 1993; C-18/92; C-18/92; [1993] EUECJ C-18/92
20 Sep 1993
ECJ
VAT, Consumer, European, VAT
The Vatable amount is based on what a purchaser pays ignoring any commissions.
1 Citers
[ Bailii ]
Sa Chaussure Bally v Ministry of Finance Belgium Ind Summary, 20 September 1993; Times, 22 July 1993; C-18/92; C-18/92; [1993] EUECJ C-18/92
20 Sep 1993
ECJ
VAT, Consumer, European, VAT
The Vatable amount is based on what a purchaser pays ignoring any commissions.
1 Citers
[ Bailii ]
Commissioners of Customs and Excise v London Diocesan Fund; Same v Penwith Property Co Ltd Ind Summary, 18 October 1993
18 Oct 1993
QBD
VAT, Construction
Whether a building is new or an enlargement of an existing one is question of fact.
Bjellica v Commissioners for Customs and Excise Times, 20 October 1993
20 Oct 1993
QBD
VAT
Unregistered trader treated as if liable where should have registered.
Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise Ind Summary, 25 October 1993
25 Oct 1993
QBD
VAT
A taxpayer accepting the Scheme H calculation basis cannot reclaim overpayments.
1 Citers
Muys' en De Winter's Bouwen Aannemingsbedrijf v Staatssecretaris van Financien; ECJ 27-Oct-1993 - C-281/91; [1993] EUECJ C-281/91
Sargent v Commissioners of Customs and Excise; ChD 18-Nov-1993 - Times, 18 November 1993; Gazette, 02 March 1994
Customs and Excise Commissioners v Kingfisher Plc Times, 15 December 1993; Ind Summary, 13 December 1993
13 Dec 1993
QBD
VAT
Companies accounting for VAT together are treated as single taxable person. VAT was payable when a credit service was paid if the Company provides credit for customers.
Value Added Tax Act 1983 29
Lubbock Fine v Commissioners of Customs and Excise C-63/92; [1993] ECR I-6685; [1994] QB 571; [1994] STC 101; [1993] EUECJ C-63/92
15 Dec 1993
ECJ
European, VAT
Europa The term "letting of immovable property" used in Article 13B(b) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes to define a transaction which is compulsorily exempt from VAT covers the case where a tenant, for consideration, surrenders his lease and returns the immovable property to his immediate landlord. The same provision, which allows Member States to apply, in addition to the specified exceptions, further exclusions to the scope of the exemption for the letting of immovable property, does not authorize them to tax such consideration when the rent paid under the lease was exempt under the said rule. The relations created by a lease cannot be broken up.
1 Citers
[ Bailii ]
