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.
Citations:
Times 08-Jul-1999, C-158/98, [1999] STC 742, [1999] EUECJ C-158/98
Links:
Jurisdiction:
European
Cited by:
Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
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, . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 June 2022; Ref: scu.162375