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Salomie And Oltean v Directia Generala a Finantelor Publice Cluj: ECJ 9 Jul 2015

References: C-183/14, [2015] EUECJ C-183/14, ECLI:EU:C:2015:454 Links: Bailii ECJ Judgment – Reference for a preliminary ruling) – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 179 and 213 – Reclassification by the national tax authority of a transaction as an economic activity subject to VAT – Principle of legal certainty – Principle … Continue reading Salomie And Oltean v Directia Generala a Finantelor Publice Cluj: ECJ 9 Jul 2015

Scottish Football League v HMRC; UTTC 4 Apr 2013

References: [2013] UKUT 160 (TCC) Links: Bailii UTTC Value Added Tax; supply of goods; business gift; disposal otherwise than for a consideration; supply by football association of end of season medals to league division points champion clubs; whether output tax payable on the value of such medals – yes; or whether accounted for by output … Continue reading Scottish Football League v HMRC; UTTC 4 Apr 2013