VDT VAT – deduction of input tax – leasing of cars within UK by German subsidiary company – cars purchased within UK, remaining there and subject to VAT in UK – leasing deemed to be supply of services in Germany for UK tax purposes – no VAT exigible in Germany on these payments – whether input tax on purchase of motor cars deductible – Sixth Directive, Article 17 – Sections 24, 26, VATA – whether deduction precluded by abusive practice – appeal allowed.
Citations:
[2007] UKVAT V20267
Links:
Jurisdiction:
England and Wales
Citing:
At VDT (1) – RBS Deutschland Holdings Gmbh v Customs and Excise VDT 16-Nov-2004
VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with . .
At VDT (2) – RBS Deutschland Holdings Gmbh v Revenue and Customs VDT 3-May-2005
VDT Applications – opposed motion to sist part of the proceedings in the appeal pending an ECJ Decision: Application for an order for disclosure of documents – necessity of documents, relevance to issue . .
At Inner House – Revenue and Customs v RBS Deutschland Holdings Gmbh SCS 13-Jan-2006
SCS The taxpayer, a German subsidiary of a UK bank, carried on a banking and leasing business in Germany. It did not have a place of establishment in the UK. It was registered in the UK for VAT as a . .
Cited by:
At VDT (3) – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 30-Sep-2010
ECJ Opinion – Interpretation of Article 17(3)(a) of the Sixth VAT Directive – Transactions carried out with the sole aim of obtaining a tax advantage – Provision of vehicle leasing services in the United Kingdom . .
At VDT (3) – Commissioners for Her Majesty’s Revenue and Customs v RBS Deutschland Holdings ECJ 22-Dec-2010
ECJ Sixth VAT Directive – Right to deduction – Purchase of vehicles and use for leasing transactions – Differences between the tax regimes of two Member States – Prohibition of abusive practices
‘taxable . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 11 July 2022; Ref: scu.259029