References: Times 08-Jul-1999, C-158/98, [1999] STC 742, [1999] EUECJ C-158/98
Links: Bailii
Ratio: A cafe owner rented a table out to a drug dealer. He was charged VAT on the rent, but denied liability on the basis that it was an illegal activity and not taxable. However the renting itself was not unlawful either under national Netherlands law or International law. It was held that VAT was payable.
This case is cited by:
- Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL (House of Lords, [2003] UKHL 67, Bailii, Gazette 22-Jan-04, [2004] STC 73, [2004] BVC 53, [2004] 1 WLR 1, [2003] STI 2274, [2004] RTR 18, [2003] BTC 5658, [2004] 1 All ER 434)
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
(This list may be incomplete)
Jurisdiction: European
Last Update: 13-Feb-17
Ref: 162375