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VAT - From: 1995 To: 1995

This page lists 42 cases, and was prepared on 02 April 2018.

 
Customs and Excise Commissioners v Reed Personal Services Ltd [1995] STC 588
1995

Laws J
VAT
The court consideerd the basic nature of Value Added Tax (VAT): "First, ….. the concept of supply for the purposes of VAT is not identical with that of contractual obligation. Secondly, in consequence, it is perfectly possible that although the parties in any given situation may conclude their contractual arrangements in writing so as to define all their mutual rights and obligations arising in private law, their agreement may nevertheless leave open the question, what is the nature of the supplies made by A to B for the purposes of A's assessment of VAT. In many situations, of course, the contract will on the facts conclude any VAT issue, as where there is a simple agreement for the supply of goods or services with no third parties involved. In cases of that kind there is no space between the issue of supply for VAT purposes and the nature of the private law of contractual obligation. But that is a circumstance, not a rule. There may be cases, generally (perhaps always) where three or more parties are concerned, in which the contract's definition (however exhaustive) of the parties' private law obligations nevertheless neither caters for nor concludes the statutory question, what supplies are made by whom to whom. Nor should this be a matter for surprise: in principle, the incidence of VAT is obviously not by definition regulated by private agreement. Whether and to what extent the tax falls to be exacted depends, as with every tax, on the application of the taxing statute to the particular facts. Within those facts, the terms of contracts entered into by the tax-payer may or may not determine the right tax result. They do not necessarily do so."
1 Citers


 
Regina v Dealy Ind Summary, 23 January 1995
23 Jan 1995
CACD

VAT
'Evasion' means not paying when falling due - it does not import a requirement to establish a permanent intention.
Value Added Tax Act 1983 39-1

 
Commissioners of Customs and Excise v British Telecom Plc Times, 30 January 1995
30 Jan 1995
QBD

VAT
BT did not have to pay VAT on overpayments of bills it had received and held pending receipt of the next payment under the same account unless it was agreed with the customer.
VAT (General) Regulations 1985 (1985 No 886)

 
Commissioners of Customs and Excise v Richmond Theatre Management Ltd Times, 01 February 1995
1 Feb 1995
QBD

VAT
Output tax payable when advance payment made without any trust to payer.
Value Added Tax Act 1983 5(1)

 
Customs and Excise Commissioners v Colour Offset Ltd Ind Summary, 13 February 1995
13 Feb 1995
QBD

VAT
Diaries and address books are now standard rated for VAT purposes.
Value Added Tax Act 1994 Sch 8 grp 3 item 1

 
Customs and Excise Commissioners v Le Refifi Ltd Ind Summary, 13 February 1995
13 Feb 1995
CA

VAT
24 assessments on 3 pages were separate not global though some out of time.

 
Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise Times, 16 February 1995; Ind Summary, 03 April 1995
16 Feb 1995
QBD

VAT, Transport
Supply of limousine service with airline ticket not separate taxable supply. It was incidental to the supply of air transport, and accordingly zero-rated.
Value added Tax Act 1983 3(2)


 
 John Dee Ltd v Commissioners of Customs and Excise; QBD 17-Feb-1995 - Times, 17 February 1995

 
 Sargent v Commissioners of Customs and Excise; CA 23-Feb-1995 - Times, 23 February 1995; Ind Summary, 01 May 1995

 
 Sargent v Commissioners of Customs and Excise; CA 23-Feb-1995 - Times, 23 February 1995; Ind Summary, 01 May 1995
 
Deutsche Ruck Reinsurance Uk Ltd v Commissioners of Customs and Excise Ind Summary, 27 February 1995
27 Feb 1995
QBD

VAT
VAT on legal fees was recoverable by a company partly exempt-dispute on contracts.

 
Wirral Metropolitan Borough Council v Commissioners of Customs and Excise Times, 27 February 1995; Ind Summary, 10 April 1995
27 Feb 1995
QBD

VAT
VAT applied to 'deemed' supplies even though these had been made through an intermediate finance company. On a simultaneous supply to an agent and a principal, agent's tax to be in same period.
Value Added Tax Act 1994 47(3)

 
Customs and Excise Commissioners v Next Plc; Same v Grattan Plc Ind Summary, 06 March 1995
6 Mar 1995
QBD

VAT
Applicable VAT rate on date of supply not payment despite use of special scheme.

 
Customs and Excise Commissioners v British Telecom Plc Ind Summary, 06 March 1995
6 Mar 1995
QBD

VAT
VAT unintentionally prepaid by customers may be credited against next return.

 
Bjellica (T/A Eddy's Domestic Appliances) v Customs and Excise Commissioners Ind Summary, 06 March 1995
6 Mar 1995
CA

VAT
Commissioners may make global assessment to VAT including for non registered period.

 
Commissioners of Customs and Excise v Padglade Ltd Times, 09 March 1995
9 Mar 1995
QBD

VAT
Immediate intentions of transferor and transferee of business assets relevant.

 
Customs and Excise Commissioners v Richmond Theatre Management Ltd Ind Summary, 03 April 1995
3 Apr 1995
QBD

VAT
VAT on advance ticket sale payable on receipt, not at time of performance.
Value Added Tax Act 1994

 
BLP Group v Commissioners of Customs and Excise Times, 17 April 1995; [1995] ECR I-983; [1995] ECR I-983; [1996] 1 WLR 174; [1995] STC 424; [1995] EUECJ C-4/94; [1995] BVC 159; [1995] 2 CMLR 75; [1995] All ER (EC) 401
6 Apr 1995
ECJ
C. Gulmann, P
VAT, European
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words 'for transactions' shows that to give the right to deduct under paragraph 2, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect. The principle of neutrality must co-exist with other general principles, such as the objective of legal certainty.
ECJ Article 2 of the First Directive 67/227 and Article 17 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes are to be interpreted as meaning that, except in the cases expressly provided for by those directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input value added tax paid, even if the ultimate purpose of the exempt transaction is the carrying out of a taxable transaction. The wording of those provisions shows that to give rise to the right to deduct, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect.
1 Citers

[ Bailii ]
 
Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians Times, 13 April 1995; Ind Summary, 30 May 1995
13 Apr 1995
QBD

VAT
Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles.
Value Added Tax Act 1983 40(1) - Value Added Tax Act 1994 Sch 9 grp7 item 1

 
Commissioners of Customs and Excise v Reed Personnel Services Ltd Times, 13 April 1995; Ind Summary, 01 May 1995; [1995] STC 588
13 Apr 1995
QBD

VAT
A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal to hear the evidence and to ascertain from the whole facts of the case whether there was a supply for VAT purposes.
Value Added Tax Act 1994 Sch 9 grp 7-1-d
1 Citers


 
Customs and Excise Commissioners v David Lewis Centre Ind Summary, 01 May 1995
1 May 1995
QBD

VAT
Goods supplied to disabled charity rated according to medical/non medical use.
Value Added Tax Act 1994 Sch 8 grp 18 -5

 
Commissioners of Customs and Excise v Granton Marketing Ltd and Another Times, 12 May 1995
12 May 1995
QBD

VAT
A retailer was not to pay VAT on a discounted part of a customer's bill.

 
Customs and Excise Commissioners v Wellington Private Hospital Ltd and Others Ind Summary, 30 May 1995
30 May 1995
QBD

VAT
Medicines provided by hospitals from own stocks & prostheses are exempt supplies.
Value Added Tax Act 1994 Sch 8 grp 12 1 and 2
1 Cites

1 Citers


 
Customs and Excise Commisioners v Arbib Ind Summary, 30 May 1995
30 May 1995
QBD

VAT
Construction of housing for a swimming pool connected to a listed building by walkway was zero rated.
Value Added Tax Act 1994 Sch 8 grp 7-1

 
Customs and Excise Commissioners v Granton Marketing Ltd and Another Ind Summary, 30 May 1995
30 May 1995
QBD

VAT
Company selling cards giving discount provided vateable service - not prepayment.
Value Added Tax Act 1994 Sch 6 grp 5

 
Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd Times, 01 June 1995
1 Jun 1995
QBD

VAT
Assessment to be for time entitlement to input arose, not period when deducted.
Value Added Tax Act 1983 Sch 7
1 Cites

1 Citers


 
Thorn EMI Plc v Customs and Excise Commissioners Ind Summary, 05 June 1995; Gazette, 07 June 1995
5 Jun 1995
CA

VAT
VAT on services for business and entertainment is apportionable between them.
VAT (Special Provisions) Order 1981
1 Cites


 
Haringey London Borough Council v Customs and Excise Commissioners Ind Summary, 19 June 1995
19 Jun 1995
QBD

VAT
Cost of rebuilding may be apportioned according to intended business use.
Value Added Tax Act 1994 33(1)

 
Customs and Excise Commissioners v Post Office Ind Summary, 19 June 1995
19 Jun 1995
QBD

VAT
Actual not constructive knowledge of a VAT return error was needed to justify a bar on claims.
Value Added Tax Act 1983 Sch 7 para4(5)

 
Customs and Excise Commissioners v Jeffs and Another (T/A J and J Joinery) Ind Summary, 03 July 1995
3 Jul 1995
QBD

VAT
The supply of windows and other building items which were made to measure for protected buildings was a supply of goods and services and so was not zero-rated.
Value Added Tax Act 1994 Sch 8 grp 6 item 2

 
Customs and Excise Commissioners v Windflower Housing Association Ind Summary, 03 July 1995
3 Jul 1995
QBD

VAT
The repair of a roof of a listed building was not an alteration despite small changes in appearance.
Value Added Tax Act 1994 Sch 8 grp 6 item 2

 
BP Supergas Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greece C-62/93; [1995] EUECJ C-62/93; [1995] STC 805
6 Jul 1995
ECJ

European, VAT
Europa Under the procedure for a preliminary ruling provided for in Article 177 of the Treaty it is for the national courts alone, before which the proceedings are pending and which must assume responsibility for the judgment to be given, to determine, having regard to the particular features of each case, both the need for a preliminary ruling to enable them to give judgment and the relevance of the questions which they refer to the Court of Justice. A request for a preliminary ruling from a national court may be rejected only if it is quite obvious that the interpretation of Community law or the examination of the validity of a rule of Community law sought by that court bears no relation to the actual nature of the case or the subject-matter of the main action. Furthermore, the Court has no jurisdiction, in those proceedings, to rule on the compatibility of a national measure with Community law.
Articles 2, 11 and 17 of the Sixth Directive (77/388) must be interpreted as precluding national rules which, without an authorization having been obtained under Article 27 of that directive, make the importation of finished petroleum products subject to value added tax ("VAT") calculated on the basis of a basic price different from that provided for in Article 11 and which, by exempting traders in the petroleum sector from the obligation to submit returns, deprive them of the right to deduct the tax charged directly on transactions relating to inputs. The fundamental principle which underlies the VAT system, and which follows from Article 2 of the First and Sixth Directives, is that VAT applies to each transaction by way of production or distribution after deduction has been made of the VAT which has been levied directly on transactions relating to inputs. Moreover, as regards the supply of goods, Article 11 of the Sixth Directive, since its aim is in particular to ensure that VAT is applied at each marketing stage on the price or value of the goods at that stage, precludes the application of taxation arrangements under which the tax is determined, once only, on the price at the first marketing stage. The right of deduction provided for in Article 17 et seq. of the Sixth Directive, which forms an integral part of the VAT scheme, cannot be limited in principle and must be exercised immediately in respect of all the taxes charged on transactions relating to inputs, affects the level of the tax burden and must be applied in a similar manner in all the Member States, so that derogations are permitted only in the cases expressly provided for in the directive. The provisions of Article 11A(1) and B(1) and (2) and Article 17(1) and (2), which specify the conditions giving rise to the right to deduct and the extent of that right and do not leave the Member States any discretion as regards their implementation, confer rights on individuals which they may invoke before a national court in order to challenge national rules which are incompatible with those provisions.
Europa The special measures derogating from the Sixth Directive, as provided for in Article 27 of that directive, do not accord with Community law unless they remain within the limits of the objectives referred to in Article 27(1) and have also been notified to the Commission and impliedly or expressly authorized by the Council in the circumstances specified in paragraphs (1) to (4) of Article 27. In order to satisfy those conditions, it is not sufficient for a Member State merely to send to the Commission the whole of a draft law on the application of value added tax without giving any particular indication regarding the special arrangements provided for. Only a notification referring expressly to Article 27(2) of the directive enables the Commission and, if necessary, the Council to verify whether the derogating arrangements in question are within the scope of the objectives referred to in Article 27(1).
The provisions of the Sixth Directive, in particular Articles 13 to 17 thereof, must be interpreted as precluding a general exemption from VAT on all services in respect of the transport and storage of imported petroleum products. Article 14(1)(i), in conjunction with Article 11B(3)(b), of the directive provides an exemption solely for the transport costs incurred up to the first place of destination and, optionally, the costs in respect of transport to another known place of destination, and the general exemption also deprives a trader of the right to deduct VAT charged on services in respect of transport and storage after transport of the petroleum products to a second place of destination.
The interpretation which, in the exercise of the jurisdiction conferred upon it by Article 177 of the Treaty, the Court of Justice gives to a rule of Community law clarifies and defines, where necessary, the meaning and scope of that rule as it must be or ought to have been understood and applied from the time of its coming into force. It follows that the rule as thus interpreted may, and must, be applied by the courts even to legal relationships arising and established before the delivery of the judgment ruling on the request for interpretation, provided that in other respects the conditions under which an action relating to the application of that rule may be brought before the courts having jurisdiction are satisfied.
It follows more particularly that the right to obtain a refund of amounts charged by a Member State in breach of rules of Community law is the consequence and complement of the rights conferred on individuals by the Community provisions as interpreted by the Court. While it is true that such a refund may be sought only in the framework of the substantive and procedural conditions laid down by the various relevant national laws, those conditions and the procedural conditions and rules governing actions at law for protecting the rights which individuals derive from the direct effect of Community law may not be less favourable than those relating to similar, domestic actions, nor be framed in a way such as to render virtually impossible the exercise of rights conferred by Community law.
Accordingly, a taxable person may claim, with retroactive effect from the date on which the national legislation contrary to the Sixth Directive came into force, a refund of VAT paid without being due, by following the procedural rules laid down by the domestic legal system of the Member State concerned, provided that those rules are no less favourable than those satisfying the abovementioned requirements.
1 Citers

[ Bailii ]

 
 John Dee Ltd v Commissioners of Customs and Excise; CA 20-Jul-1995 - Times, 20 July 1995
 
Customs and Excise Commissioners v Dennis Rye Ltd Ind Summary, 21 August 1995; (1996) STC 27
25 Jul 1995
QBD
McCullough J
VAT
The builder had purchased two plots of land which it held as trading stock. It sought to set off the the VAT on the costs, but the issue was how it should have been apportioned with respect to the acquisition of goods or services and non-taxable residual inputs including its office supplies. Held: The commisioners had to find a fair apportionment to taxable supplies. The taxpayers own calculations had distorted the picture, and the tax paid on the acquisition of the two plots should have been excluded.
Value Added Tax Act 1983 15(3)

 
Customs and Excise Commissioners v Marchday Holdings Ltd Ind Summary, 31 July 1995
31 Jul 1995
QBD

VAT, Construction
A before and after test is to be used to see whether a work is a new building or a conversion of an old building.
1 Cites

1 Citers


 
Customs and Excise Commissioners v Bessimeh Ind Summary, 28 August 1995
28 Aug 1995
QBD

VAT
No obligation to apportion personal penalty attached to company directors.


 
 Georgiou and Another v Commissioners of Customs and Excise; QBD 19-Oct-1995 - Times, 19 October 1995; [1996] STC 463
 
House T/A P and J Autos v Customs and Excise Commissioners Gazette, 27 March 1996; Gazette, 08 November 1995; Times, 20 October 1995; Ind Summary, 13 November 1995
20 Oct 1995
CA

VAT
A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible.
1 Cites


 
Finanzamt Uelzen v Armbrecht Times, 26 October 1995
26 Oct 1995
ECJ

VAT
The sale of a privately occupied part of what are otherwise business premises should not attract VAT as a supply made in the course of a business.

 
Customs and Excise Commissioners v McMaster Stores (Scotland) Ltd Ind Summary, 30 October 1995
30 Oct 1995
OHCS

VAT
Receivership did not prevent recovery from Customs and Excise of excess VAT paid in error.
Value Added Tax Act 1994 80

 
Robert Gordon's College v Customs and Excise Commisssioners Ind Summary, 18 December 1995; Times, 27 November 1995
27 Nov 1995
HL

VAT
Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series.
1 Cites

1 Citers


 
France v Commission C-267/94; [1995] EUECJ C-267/94; [1995] ECR I-4845
14 Dec 1995
ECJ

European, VAT
ECJ By including, by means of Article 1 of Regulation No 1641/94, in residues from the manufacture of starch from maize within the meaning of tariff subheading 2303 10, residues resulting from the screening of maize used in the wet process in a proportion not exceeding 15% by weight and residues of steep-water used in the manufacture of alcohol or of other starch-derived products, the Commission has modified that subheading. It therefore exceeded its power to clarify the tariff heading which had been conferred on it by Article 9 of Regulation No 2658/87, with the result that the regulation is to that extent invalid. Residues from the manufacture of starch from maize include only products which result directly from the operation of extracting starch from maize and not products such as the residues resulting from the screening of maize which are already contained in bulk maize and do not undergo any change in the course of the starch extraction process and products such as residues of steep-water used in the manufacture of alcohol or of other starch-derived products which result from a separate process, subsequent to that of starch manufacture.
1 Citers

[ Bailii ]
 
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