Marcandi Ltd v Commissioners for Her Majesty’s Revenue and Customs: ECJ 5 Jul 2018

VAT – Issuing of ‘Credits’ That Can Be Used To Place Bids In Online Auctions – Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Issuing of ‘credits’ that can be used to place bids in online auctions – Supply of services for consideration – Preliminary transaction – Article 73 – Taxable amount

Citations:

[2018] WLR(D) 419, ECLI:EU:C:2018:540, C-544/16, [2018] EUECJ C-544/16

Links:

WLRD, Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620031