Wind Inovation 1: ECJ 9 Nov 2017

ECJ Taxation – Common System of Value Added Tax : Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Dissolution of a company resulting in its removal from the value added tax (VAT) register – Obligation to calculate VAT on available assets and to pay the VAT calculated to the State – Maintenance or amendment of the law existing on the date of accession to the European Union – Second paragraph of Article 176 – Effect on the right to deduct – Article 168

Citations:

C-552/16, [2017] EUECJ C-552/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 23 May 2022; Ref: scu.599693

Rental Concepts Ltd v Revenue and Customs: VDT 28 May 2008

VDT VAT – Input tax deduction – Whether relevant supplies made to the Appellant or to a third party on whose behalf the Appellant acted – Held that the documentation and the conduct of the parties after the date of the written agreement indicated that the Appellant acted as agent for the third party to receive the relevant supplies on its behalf – Appeal dismissed

Citations:

[2008] UKVAT V20692

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.272944

Commission v Netherlands C-22/15: ECJ 25 Feb 2016

ECJ (Judgment) Failure to fulfill obligations – Tax on value added – Directive 2006/112 / EC – Exemptions – Article 132, paragraph 1, sub m) – Services closely associated with sport or physical education – exemption for the leasing of berths and sites for storage of boats for water sports association members through navigation or recreation activities that can not be equated with sport or physical education – exemption from income limited to members of watersports associations that do not employ staff for the provision of services – Excluded – Article 133, first paragraph d)

Citations:

ECLI:EU:C:2016:118, [2016] EUECJ C-22/15

Links:

Bailii

Statutes:

Directive 2006/112/EC 132

Jurisdiction:

European

European, VAT

Updated: 20 May 2022; Ref: scu.560478

Sa Chaussure Bally v Ministry of Finance Belgium: ECJ 20 Sep 1993

The Vatable amount is based on what a purchaser pays ignoring any commissions.

Citations:

Ind Summary 20-Sep-1993, Times 22-Jul-1993, C-18/92, C-18/92, [1993] EUECJ C-18/92

Links:

Bailii

Cited by:

CitedRevenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.

VAT, Consumer, European, VAT

Updated: 20 May 2022; Ref: scu.88964

Societe Generale Des Grandes Sources D’Eaux Minerales Francaises v Bundesant Fur Finanzen: ECJ 9 Sep 1998

Where original VAT invoice was lost a duplicate should be accepted for refund claim even though from other member state where there was no doubt about the transaction, and the loss was not the fault of the taxpayer, and no risk of double reclaim of VAT duty.

Citations:

Gazette 09-Sep-1998, C-361/96, Ecj/Cfi Bulletin 15/98, 7, [1998] EUECJ C-361/96

Links:

Bailii

Jurisdiction:

European

VAT, European

Updated: 20 May 2022; Ref: scu.89369

Fischer v Finanzamt Donaueschingen: ECJ 2 Jul 1998

The taxpayer ran several gaming clubs under a license authorising roulette type games. He was assessed to VAT, calculated on a probability basis.
Held: In general VAT was recoverable on unlawful supplies, including unlawful gaming arrangements, but where the national legislation exempted lawful arrangements it could not be applied to unlawful versions. Fiscal neutrality prevented unlawful gaming being treated differently. If gaming was VAT exempt, so also must be unlawful gaming.

Citations:

Times 02-Jul-1998, Gazette 09-Sep-1998, C-283/95, Ecj/Cfi Bulletin 15/98, 16, [1998] EUECJ C-283/95

Links:

Bailii

Statutes:

EC Treaty Art 177

VAT, European

Updated: 19 May 2022; Ref: scu.80572

Elias Gate Racing v Commissioners of Customs and Excise: QBD 10 Feb 1999

A reduction assessment made by the Commissioners, of the VAT due, which had made been under their powers to make such ‘according to their best judgment’, could not be challenged at the VAT Tribunal on the exercise of that best judgment.

Citations:

Times 28-Dec-1998, Gazette 10-Feb-1999

Statutes:

Value Added Tax Act 1994 73(1)

VAT

Updated: 19 May 2022; Ref: scu.80292

EC Commission v French Republic: ECJ 9 Sep 1998

It was open to a member state to disallow reclaim of VAT on a motor vehicle even though it was the very tool of the owners trade. State had right to retain regulations predating the Council Directive disallowing such allowances.

Citations:

Gazette 09-Sep-1998, C-43/96, Ecj/Cfi Bulletin 16/98, 27

Statutes:

Sixth VAT Directive Art 17(6)

VAT, European

Updated: 19 May 2022; Ref: scu.80242

D v W: ECJ 24 Oct 2000

The fact that a service was provided by a doctor did not mean of itself that it came within Art 13 of the Directive. The test was whether the service was part a provision of care by diagnosing and treating some diseases or disorder. The carrying out of investigations to establish genetic differences, which was to provide evidence in paternity proceedings in a court was not part of such a process, and so did not attract exemption from VAT.

Citations:

Times 24-Oct-2000, C-384/98

Statutes:

Sixth Council Directive 77/388/EC on the harmonisation of laws of the member states relating to turnover taxes; common system of value added tax Art 13

VAT, European

Updated: 19 May 2022; Ref: scu.79768

Commissioners of Customs and Excise v Liverpool Institute for Performing Arts: HL 23 May 2001

A ‘taxable supply’ within the Act did not include an out-of-country supply, even if, had that supply been made within the UK, it would have been taxable. Advertising services provided a German company were deemed to have been made in Germany, and was out-of-country. Other services of the applicant were exempt, and therefore the company was unable to deduct tax for payments of VAT residual inputs, for supplies purchased and used for the general purposes of the taxable person. The method chosen for calculating the apportionment excluded out-of-country supplies.

Judges:

Lord Slynn of Hadley Lord Cooke of Thorndon Lord Hope of Craighead Lord Millett Lord Scott of Foscote

Citations:

Times 01-Jun-2001, Gazette 21-Jun-2001, [2001] UKHL 28, [2001] 1 WLR 1187, [2001] STC 891, [2001] STI 848, [2001] BTC 5258, [2001] BVC 333, [2001] 3 CMLR 5

Links:

Bailii, House of Lords

Statutes:

Value Added Tax (Place of Supply of Services) Order 1992 (1992 No 3121)

VAT

Updated: 19 May 2022; Ref: scu.79390

Commissioners of Customs and Excise v DFD A/S: ECJ 24 Feb 1997

ECJ Article 26(2) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that, where a tour operator established in one Member State provides services to travellers through the intermediary of a company operating as an agent in another Member State, VAT is payable on those services in the latter State if that company, which acts as a mere auxiliary organ of the tour operator, has the human and technical resources characteristic of a fixed establishment. Although the place where a supplier’s business is established is the main fiscal point of reference, that reference would not lead to a rational result in that it takes no account of the actual place where the tours are marketed. On the other hand, the alternative approach of levying tax at the place of the fixed establishment from which those services are supplied, because it takes account of the possible diversification of travel agents’ activities in different places within the Community and avoids the distortions of competition which might arise from reliance on the place where the supplier has established his business, in that undertakings trading in a Member State might be encouraged to establish their businesses in a Member State in which the services in question were exempted, is based on the actual economic situation, which constitutes a fundamental criterion for the application of the common system of value added tax.

Citations:

Times 24-Feb-1997, C-260/95, [1997] EUECJ C-260/95

Links:

Bailii

VAT, European

Updated: 19 May 2022; Ref: scu.79380

Commission of the European Communities v French Republic (Supported by United Kingdom Intervener): ECJ 18 Jun 1998

(Judgment) It was open to member states to refuse to allow claim VAT input reclaims on articles purchased for transport which constituted the very tool of the trade of a taxpayer. Driving instructors may not reclaim VAT on their transport.

Citations:

Times 02-Jul-1998, C-43/96, [1998] EUECJ C-43/96

Links:

Bailii

Statutes:

Council Directive 77/388/EEC, EC Treaty 169

Jurisdiction:

European

VAT, European

Updated: 19 May 2022; Ref: scu.79302

Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against their own re-insurance. The European Court had defined insurance as the payment of a premium, to provide the insured, in the event of materialisation of the risk covered, with the service agreed when the contract was concluded. The commissioners held that two services were included, one of insurance, and one of the registration of an individual’s card and other details.
Held: The dominant purpose of the contract was for insurance. Others were ancillary or minor. (Slynn) ‘the court’s task is to have regard to the ‘essential features of the transaction’ to see whether it is ‘several distinct principal services’ or a single service and that what from an economic point of view is in reality a single service should not be ‘artificially split’. It seems that an overall view should be taken and over-zealous dissecting and analysis of particular clauses should be avoided.’ The court should asking itself ‘what is the essential feature of the scheme or its dominant purpose – perhaps why objectively people are likely to want to join it’.

Judges:

Lord Slynn of Hadley Lord Jauncey of Tullichettle Lord Nolan Lord Steyn Lord Hoffmann

Citations:

Times 06-Feb-2001, Gazette 01-Mar-2001, [2001] UKHL 4, [2001] 2 ALL ER 143, [2001] 2 WLR 329, [2002] 1 AC 202

Links:

House of Lords, Bailii

Statutes:

Sixth Council Directive (77/388/EEC) (OJ 1977 L145/1), Value Added Tax Act 1983 17(1)

Jurisdiction:

England and Wales

Citing:

Referred backCard Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .

Cited by:

Referred backCard Protection Plan Ltd v Commissioners of Customs and Excise ECJ 25-Feb-1999
A company procuring insurance purchases for credit card protection was as exempt from VAT as was the insurer. A provision which restricted the ability to claim such exemption to those registered as insurers under national was invalid under European . .
CitedCollege of Estate Management v Commissioners of Customs and Excise ChD 13-Nov-2003
The college appealed a finding that the supply of course manuals to its students was part of its exempt rather than zero-rated supply.
Held: ‘Once it is decided that there is a single supply from an economic view which should not be . .
CitedCollege of Estate Management v Commissioners of Customs and Excise CA 11-Aug-2004
When offering courses to distance learning students, the College offered materials for the courses. As part of the course this supply would be exempt, as books, the supply would be zero-rated, but the taxpayer would be able to reclaim its VAT . .
Lists of cited by and citing cases may be incomplete.

VAT, Banking, Insurance

Updated: 19 May 2022; Ref: scu.78887

Rapid Sequence Ltd v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx VAT – exemption for medical care – whether applies to services provided by company acting as a principal in providing medical doctors on a locum basis to hospitals – no – Article 132(1)(c) Principal VAT Directive – Schedule 9 Group 7 Item 5 Value Added Tax Act 1994 – appeal dismissed

Citations:

[2013] UKFTT 432 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.515225

Customs and Excise Commissioners v Reed Personal Services Ltd: 1995

The court consideerd the basic nature of Value Added Tax (VAT): ‘First, . . .. the concept of supply for the purposes of VAT is not identical with that of contractual obligation. Secondly, in consequence, it is perfectly possible that although the parties in any given situation may conclude their contractual arrangements in writing so as to define all their mutual rights and obligations arising in private law, their agreement may nevertheless leave open the question, what is the nature of the supplies made by A to B for the purposes of A’s assessment of VAT. In many situations, of course, the contract will on the facts conclude any VAT issue, as where there is a simple agreement for the supply of goods or services with no third parties involved. In cases of that kind there is no space between the issue of supply for VAT purposes and the nature of the private law of contractual obligation. But that is a circumstance, not a rule. There may be cases, generally (perhaps always) where three or more parties are concerned, in which the contract’s definition (however exhaustive) of the parties’ private law obligations nevertheless neither caters for nor concludes the statutory question, what supplies are made by whom to whom. Nor should this be a matter for surprise: in principle, the incidence of VAT is obviously not by definition regulated by private agreement. Whether and to what extent the tax falls to be exacted depends, as with every tax, on the application of the taxing statute to the particular facts. Within those facts, the terms of contracts entered into by the tax-payer may or may not determine the right tax result. They do not necessarily do so.’

Judges:

Laws J

Citations:

[1995] STC 588

Jurisdiction:

England and Wales

Cited by:

CitedRevenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 May 2022; Ref: scu.229021

Trafalgar Tours Ltd v Customs and Excise Commissioners: CA 1990

United Kingdom legislation is to be construed so far as possible so as to give effect to the purpose(s) of the European directives. As to the meaining of ‘consideration’ under the Sixth Directive: ‘Having regard to art 11A(1)(a) of the Sixth Directive, we are, therefore, subject to one important qualification prepared to accept that the expression ‘consideration’ in s 10(2) of the 1983 Act means everything which the supplier has received or is to receive from the purchaser, the customer or a third party for the relevant supplies. The one important qualification is this. The concept of receipt for this purpose is not to be confined to mere physical receipt; anything which is received by persons for and on behalf of the supplier must be treated for this purpose as received by the supplier himself . . . ‘

Citations:

[1990] STC 127

Jurisdiction:

England and Wales

Cited by:

CitedRevenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 17 May 2022; Ref: scu.229020

H and M Hennes Ltd v Customs and Excise: ChD 22 Apr 2005

The taxpayers prepared clothing which was designed for children in that it followed the typical shapes of children. The Commissioners disallowed the exemption from VAT on the basis of the application of their simple rule which divided clothing according to the height of the intended wearer.
Held: The approach of the Commissioners and of the VAT tribunal was not to be criticised. The Tribunal had not applied the Commissioners’ policy as if it were law, but as a measure of the ordinary meaning of the words ‘young children’.

Judges:

Rattee J

Citations:

Times 10-May-2005

Statutes:

Value Added Tax Act 1994 Sch 8

Jurisdiction:

England and Wales

Citing:

Appeal fromH and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
. .

Cited by:

Appealed toH and M Hennes Ltd v Customs and Excise VDT 16-Jul-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 May 2022; Ref: scu.224768

Shuttleworth and Co v Commissioners of Customs and Excise: 1994

The transfer of funds by a solicitor was part of the overall conveyancing service provided by a solicitor to his client. Therefore, a telegraphic transfer fee could not for VAT purposes, be treated as a disbursement in the solicitor’s bill to his client.

Citations:

Lon/94/986A

VAT, Legal Professions

Updated: 16 May 2022; Ref: scu.187350

Robert Gordon’s College v Customs and Excise Commisssioners: HL 27 Nov 1995

Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series.

Citations:

Ind Summary 18-Dec-1995, Times 27-Nov-1995

Jurisdiction:

England and Wales

Citing:

Appeal fromCommissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .

Cited by:

Appealed toCommissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 15 May 2022; Ref: scu.88804

Commissioners of Customs and Excise v Wiggett Construction Ltd: ChD 18 May 2001

The Commissioners appealed against a decision as to the apportionment of input taxes on a construction project by the VAT and Duties Tribunal. The Appeal Court, once it had satisfied itself that the Tribunal had properly directed itself as to the law, could only substitute its own judgement as to the facts where there was no factual basis for the decision reached by the Tribunal. The Tribunal was entitled to its own decision. In this case, the facts allowed two possible interpretations, and the appeal court could not substitute its own opinion.
courtcommentary.com Where purchase of property has a cost component in both sale and redevelopment, input tax should be apportioned by way of partial exemption calculation

Judges:

Lightman J

Citations:

Times 07-Jun-2001, CH/2001/APP/110

VAT

Updated: 15 May 2022; Ref: scu.79404

Commissioners of Customs and Excise v E Reece Ltd: ChD 11 Oct 2000

The taxpayer company had imported bicycles from Vietnam, relying upon certificates of origin which would give them exemption from VAT. After clearance, it was discovered that the certificates had been obtained by fraud. The regulations exempted only where the certificates had been wrongly obtained by accident. Though the taxpayer was not party to the fraud, he could not rely upon the exporter’s fraud to maintain the exemption certificate.

Citations:

Times 11-Oct-2000

VAT

Updated: 15 May 2022; Ref: scu.79381

Commissioners of Customs and Excise v Littlewoods Organisation Plc: ChD 4 Jul 2000

The enhanced commission paid to mail order catalogue agents for supplying services to the company and which was to be set off against goods purchased by the agents themselves from the mail order company were vatable. The commission earned represented in part a discount on the goods purchased, but in reality was also a consideration for the supply of the agents’ services.

Citations:

Times 04-Jul-2000

Statutes:

Sixth Council Directive 77/388/EEC

Citing:

Appealed toCommissioners of Customs and Excise v Littlewoods Organisation plc CA 26-Oct-2001
Agents of the taxpayer received commission on sales. They could take it in cash, or at an enhanced rate on goods purchased. How was the tax to be calculated on the goods sold to the agent? The right to take goods at the enhanced rate arose from a . .

Cited by:

Appeal fromCommissioners of Customs and Excise v Littlewoods Organisation plc CA 26-Oct-2001
Agents of the taxpayer received commission on sales. They could take it in cash, or at an enhanced rate on goods purchased. How was the tax to be calculated on the goods sold to the agent? The right to take goods at the enhanced rate arose from a . .
Lists of cited by and citing cases may be incomplete.

VAT, Agency

Updated: 15 May 2022; Ref: scu.79388

Zipvit Ltd v Revenue and Customs: CA 29 Jun 2018

Citations:

[2018] EWCA Civ 1515, [2018] 1 WLR 5729, [2018] STC 1502, [2018] BVC 29, [2018] WLR(D) 404, [2018] STI 1455

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Citing:

At FTTTxZipvit Ltd v Revenue and Customs FTTTx 3-Jul-2014
FTTTx VAT – supply of individually negotiated postal services treated by all parties as exempt from VAT – customer seeking to reclaim input VAT on supply from HMRC – whether services standard rated under . .
At UTTCZipvit Ltd v Revenue and Customs UTTC 27-Jun-2016
UTTC VALUE ADDED TAX – Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the . .

Cited by:

At CAZipvit Ltd v Revenue and Customs SC 1-Apr-2020
This case is concerned with the right of a trader (in this case, Zipvit) to deduct input VAT due or paid by it on supplies of services to it by a supplier (in this case, Royal Mail), so far as those supplies are used for the trader’s own supplies of . .
At CAZipvit ECJ 13-Jan-2022
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply . .
At CAZipvit Ltd v Revenue and Customs (Respondent) (No 2) SC 11-May-2022
The court considered the right of a trader to deduct input VAT due or paid by it on supplies of services to it by a supplier (RM), so far as those supplies are used for the trader’s own supplies of goods or services to an ultimate consumer. Z used . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 12 May 2022; Ref: scu.618932

The Commissioners of Customs And Excise v Bassimeh: CA 20 Nov 1996

The respondent had operated a restaurant through a limited company. The commissioners issued notices of assessments and penalties against the company, now in liquidation, and the defendant, on the basis that the company had consistently under-reported its takings. The commissioners appealed a decision setting aside the notices. The argument was as to whether notices had to be issued for the separate quarters. Because the revenue could calculate the penalty as equivalent to the amount under declared, no separate calculation need be made, even though, in this case, no penalty was recoverable for part of the period.

Citations:

[1996] EWCA Civ 999

Statutes:

Finance Act 1985 13(4)

Jurisdiction:

England and Wales

VAT, Taxes Management

Updated: 11 May 2022; Ref: scu.140866

Primback Ltd v Commissioners of Customs and Excise: CA 30 Apr 1996

A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price.

Citations:

Times 30-Apr-1996, [1996] STC 757

Jurisdiction:

England and Wales

Citing:

Appeal fromPrimback Ltd v Customs and Excise Commissioners QBD 12-Sep-1994
An undisclosed discount for interest free credit given by a retailer was not allowable, and VAT was payable on the full amount. . .
Referred toPrimback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .

Cited by:

Reference fromPrimback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
CitedCourts Plc v Customs and Excise CA 17-Nov-2004
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 11 May 2022; Ref: scu.85036

Customs and Excise Commissioners v Madgett and Another T/A Howden Court Hotel: QBD 15 Jan 1996

A hotel’s offering of a coach trip to collect guests may make them travel agents for VAT purposes. The case was referred on to the ECJ.

Citations:

Ind Summary 15-Jan-1996

Jurisdiction:

England and Wales

Citing:

Reffered toCommissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .

Cited by:

Reference fromCommissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel) ECJ 22-Oct-1998
The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 10 May 2022; Ref: scu.79733

Commissioners of Customs and Excise v Redrow Group Plc: CA 3 Jul 1997

Where a house builder pays the estate agent’s bills on the sale of the buyer’s own house, the VAT paid on the estate agents’ invoices was not recoverable.

Citations:

Times 03-Jul-1997

Jurisdiction:

England and Wales

Cited by:

Appeal fromCommissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 10 May 2022; Ref: scu.79397

Commission of the European Communities v United Kingdom Case C-359/97: ECJ 10 Oct 2000

The UK had not complied with its obligations to the commission with regard to VAT in that it had failed to apply VAT to the collection of tolls on the use of roads and bridges where operated privately. The fact that similar operations were carried out by public bodies which would be exempt was insufficient to cause private operators to be exempt. Because the UK had failed to collect these sums, its accounting with the Commission was also in error.

Citations:

Times 10-Oct-2000

VAT, Transport, European

Updated: 10 May 2022; Ref: scu.79306

Total UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006

The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers.
Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait petroleum persuasive.

Judges:

Sir Andrew Park

Citations:

Times 08-Dec-2006

Statutes:

Value Added Tax Act 1994 2 19

Jurisdiction:

England and Wales

Citing:

Not followedKuwait Petroleum (GB) Ltd v Customs and Excise ChD 20-Dec-2000
. .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 07 May 2022; Ref: scu.247672

Pegasus Birds Ltd v Customs and Excise: VDT 22 Oct 1997

The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’.

Citations:

Unreported 22 Oct 1997

Jurisdiction:

England and Wales

Cited by:

Appeal fromPegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .
See AlsoPegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .
See AlsoPegasus Birds Ltd v Customs and Excise VDT 7-Jun-2002
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded. . .
See AlsoCommissioners of H M Customs and Excise v Pegasus Birds Limited ChD 7-Nov-2003
The Commissioners appealed from a decision of the Vat and Duties Tribunal . .
See AlsoPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 04 May 2022; Ref: scu.577573

Pegasus Birds Ltd v Customs and Excise: VDT 7 Jun 2002

The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded.

Judges:

Mr Theodore Wallace and Mr Cyril Shaw FCA

Citations:

Unreported, 7 Jun 2002

Jurisdiction:

England and Wales

Citing:

See AlsoPegasus Birds Ltd v Customs and Excise VDT 22-Oct-1997
The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’. . .
See AlsoPegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .
See AlsoPegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .

Cited by:

Appeal fromCommissioners of H M Customs and Excise v Pegasus Birds Limited ChD 7-Nov-2003
The Commissioners appealed from a decision of the Vat and Duties Tribunal . .
At VDTPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 04 May 2022; Ref: scu.577572

Regina (International Masters Publishers Ltd) v Revenue and Customs Commissioners: QBD 19 Jan 2006

The taxpayer sold book with associated CDs. The respondent refused to apply the ESC 37 concession. There was doubt its capacity to do so, but the taxpayer first lodged an appeal. It now sought leave to apply for judicial review of the decision out of time.
Held: The applicant had been aware of the possibility of applying for judicial review from the start. It had instead lodged an appeal hoping to save costs. In those circumstances leave would be refused. The delay was substantial. The company should have notified the respondents of its doubts, and sought an agreement from the respondent to an extension of time to apply for a judicial review.

Citations:

Times 30-Jan-2006

Jurisdiction:

England and Wales

Citing:

See AlsoInternational Masters Publishers Ltd v Revenue and Customs VDT 25-Apr-2005
SINGLE OR MULTIPLE SUPPLY – CD book as part of a series on classic composers comprising a CD and 12 pages of written material and illustrations – principal supply is that of the CD – appeal dismissed . .
Lists of cited by and citing cases may be incomplete.

VAT, Judicial Review

Updated: 01 May 2022; Ref: scu.238287

Commissioners of Customs and Excise v Bugeja: CA 26 Oct 2001

A video shop sold videos for andpound;20.00. On a second sale, he would take the previously sold video back, and charge only andpound;10.00 on that second sale. The commissioners sought VAT on the basis that the price on each transaction was andpound;20.00. The true transaction was that the consideration for the supply of the replacement video was part money, andpound;10, and part goods, the return of the video previously sold. The relevant question was what was the monetary equivalent of the non-monetary element of the consideration provided by the customer in the context of the transaction which actually took place.

Judges:

Lord Justice Aldous, Lord Justice Chadwick and Lord Justice Sedley

Citations:

Times 15-Nov-2001, Gazette 29-Nov-2001

Jurisdiction:

England and Wales

VAT

Updated: 28 April 2022; Ref: scu.166808

Lex Services plc v Commissioners of Customs and Excise; Customs and Excise Commissioners v Littlewoods Organisation Plc: CA 26 Oct 2001

The taxpayer took cars in part exchange on the sale of new cars. If the car was returned, the real value of the part exchange car was refunded. The taxpayer sought to be taxed on the real value of the car.
Held: The tax was payable on the actual value attributed by the parties to the part exchange car. The possibility of a later refund, was a different transaction.

Judges:

Lord Justice Aldous, Lord Justice Chadwick and Lord Justice Sedley

Citations:

Times 07-Nov-2001, Gazette 29-Nov-2001, [2001] STC 1568

Statutes:

Sixth Directive (77/388/EEC)

Jurisdiction:

England and Wales

Citing:

Appeal fromLex Services Plc v Commissioners of Customs and Excise ChD 7-Sep-2000
The taxpayer took in cars in part exchange at a cost higher than the re-sale value. The Commissioners sought to collect VAT on the higher price as shown in the agreements, and the tax payer on the actual value.
Held: Where the parties . .

Cited by:

Appeal fromLex 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: 28 April 2022; Ref: scu.166842

Rahman T/A Khayam Restaurant v Commissioner of Customs and Excise: Admn 11 Jun 1998

The court described the existing practice for a tribunal to look at a challenge to an assessment to VAT which was that the Tribunal should adopt a ‘two stage approach’: ‘ the practice is to consider these cases in two stages: (1) consideration whether the assessment was made according to the ‘best judgment of the Commissioners’; if not, the assessment fails, and stage (2) does not arise; (2) if the assessment survives stage (1), consideration whether the amount of the assessment should be reduced by reference to further evidence or further argument available to the Tribunal . . ‘
Held: The two stage approach was dangerous: ‘There is a risk, however, that the emphasis of the debate before the Tribunal will be distorted. If I am right in my interpretation of Van Boeckel, it is only in a very exceptional case that an assessment will be upset because of a failure by the Commissioners to exercise best judgment. In the normal case the important issue will be the amount of the assessment. The danger of the two-stage approach is that it reverses the emphasis . . ‘ and ‘This case illustrates the dangers of an over-rigid adherence to the two-stage approach. I do not wish to diminish in any way from the importance of guidance given by Woolf J to inspectors as to how to exercise their best judgment when making assessments. However, when the matter comes to the Tribunal, it will be rare that the assessment can justifiably be rejected altogether on the ground of a failure to follow that guidance. The principal concern of the Tribunal should be to ensure that the amount of the assessment is fair, taking into account not only the Commissioners’ judgment but any other points that are raised before them by the appellant.’

Judges:

Woolf J

Citations:

[1998] EWHC Admin 627, [1998] STC 826

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Cited by:

Appeal fromRahman v Commissioners of Customs and Excise CA 20-Dec-2002
The taxpayer appealed aganst rejection of his objection to an assessment to VAT . .
CitedPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 April 2022; Ref: scu.138748

Pegasus Birds Ltd v H M Customs and Excise: Admn 27 Nov 1998

The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where information was only later obtained. The time limit should run only from the date on which the last piece of evidence necessary for making the assessment came to the knowledge of the Commissioners. This was a matter for the ‘best judgement’ of the Commissioner. The Commissioner had not been unreasonable in delaying the assessment until the final piece of evidence allowing an assessment fell into place, and time ran from that time against him.

Judges:

Dyson J

Citations:

[1998] EWHC Admin 1096, [1999] STC 95, [1999] 1 CL 496, [1999] BTC 5003

Statutes:

Value Added Tax Act 73(6)(b)

Jurisdiction:

England and Wales

Citing:

Appeal fromPegasus Birds Ltd v Customs and Excise VDT 22-Oct-1997
The taxpayer asserted that the Commissioner’s assessment to VAT were out of time and had not been made to the inspector’s ‘best judgment’. . .

Cited by:

Appeal fromPegasus Birds Ltd v Commissioners of Customs and Excise CA 10-Feb-2000
The company were said to have kept inadequate VAT Records. The parties disputed the sums due or evaded, and an assessment was only finally issued in 1997, at which point the taxpayer said that the assessment was out of time under section 73(6)(b). . .
See AlsoCommissioners of H M Customs and Excise v Pegasus Birds Limited ChD 7-Nov-2003
The Commissioners appealed from a decision of the Vat and Duties Tribunal . .
CitedSaddiq v Revenue and Customs (Excise Duty Tobacco : Hand Rolling) FTTTx 29-Jul-2015
FTTTx Excise Duty – hand-rolling tobacco – seizure as UK duty unpaid – whether assessment out-of-time – No – Section 12(1A) FA 1994 – Appeal dismissed . .
See AlsoPegasus Birds Ltd v Customs and Excise VDT 7-Jun-2002
The Tribunal was asked whether an assessment to VAT notified to the Respondent Company, Pegasus Birds Limited and contained in a formal notice of assessment was made to best judgment.
Held: It was not. The Respondent’s appeal succeeded. . .
See AlsoPegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 April 2022; Ref: scu.139218

Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise: QBD 16 Feb 1995

Supply of limousine service with airline ticket not separate taxable supply. It was incidental to the supply of air transport, and accordingly zero-rated.

Citations:

Times 16-Feb-1995, Ind Summary 03-Apr-1995

Statutes:

Value added Tax Act 1983 3(2)

Jurisdiction:

England and Wales

VAT, Transport

Updated: 28 April 2022; Ref: scu.90175

Royal and Sun Alliance Insurance Group plc v Commissioners of Customs and Excise: ChD 12 Oct 2000

Tenants of long lease where the landlord had elected to charge VAT, decided to seek sub-tenants. They delayed election themselves in order to assist such sub-tenants, but eventually waved their exemption and sought to reclaim the VAT paid to their own landlords. The commissioners objected. The deduction system was fundamental, and intended to relieve businesses of liability for the final responsibility for VAT, the payments which had been made were properly cost payments within the Directive, and the rentals could not be seen as a series of short lived inputs.

Citations:

Gazette 12-Oct-2000

Statutes:

VAT Regulations 1995/2518, Value Added Tax Act 1994

Jurisdiction:

England and Wales

Landlord and Tenant, VAT

Updated: 28 April 2022; Ref: scu.88885

Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar: CA 10 Dec 1996

The commissioners had no power to impose time limits on retrospective refund claims.

Judges:

Keene J

Citations:

Times 10-Dec-1996, [1996] STC 1500

Statutes:

Bill of Rights 1688, Value Added Tax Act 1994 80

Jurisdiction:

England and Wales

Citing:

Appeal fromRegina v Commissioners of Customs and Excise ex parte Kay and Co, Association of Optometrists, Colaingrove Ltd, Greenlee Group Plc, Rayner and Keeler, National Provident Institution, Allied Domecq Plc, Wardens of Commonality etc Admn 19-Nov-1996
. .

Cited by:

CitedDFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.

VAT, Constitutional

Updated: 28 April 2022; Ref: scu.86417

Primback Ltd v Customs and Excise Commissioners: QBD 12 Sep 1994

An undisclosed discount for interest free credit given by a retailer was not allowable, and VAT was payable on the full amount.

Citations:

Ind Summary 12-Sep-1994

Jurisdiction:

England and Wales

Cited by:

Appeal fromPrimback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996
A retailer giving a discount was liable for Vat only on the discounted finance price, not on the full retail price. . .
At QBDPrimback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 28 April 2022; Ref: scu.85038

Stichting Centraal Begeleidingsorgaan Voor De Intercollegiale Toetsing v Staatssecretaris van Financien: ECJ 11 Dec 2008

Sixth VAT Directive Article 13A(1)(f) Exemptions Conditions Services supplied by independent groups Services supplied to one or several members of the group

Citations:

[2008] EUECJ C-407/07, [2008] STI 2785, ECLI:EU:C:2008:713, [2009] STC 869, [2009] CEC 534, [2009] 1 CMLR 43

Links:

Bailii

Jurisdiction:

European

Citing:

OpinionStichting Centraal Begeleidingsorgaan Voor De Intercollegiale Toetsing v Staatssecretaris van Financien ECJ 9-Oct-2008
ECJ (Opinion) VAT – Exemptions for activities in the public interest – Exemption for services supplied to members by groups of persons whose activities are exempt Whether applicable to services provided to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 April 2022; Ref: scu.622709

Viking Motors and Others v Tallinna linn and Another: ECJ 7 Aug 2018

Common System of Value Added Tax (Vat) – Turnover Taxes – Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 401 – Domestic taxes which can be characterised as turnover taxes – Prohibition – Concept of ‘turnover tax’ – Local sales tax – Essential characteristics of VAT – None

Citations:

C-475/17, [2018] EUECJ C-475/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 April 2022; Ref: scu.621623

Marle Participations SARL v Ministre de l’Economie et des Finances,: ECJ 5 Jul 2018

Vat – Direct or Indirect Involvement of A Holding Company In The Management of Its Subsidiaries – Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 2, 9 and 168 – Economic activity – Direct or indirect involvement of a holding company in the management of its subsidiaries – Letting of a building by a holding company to its subsidiary – Deduction of input tax – VAT paid by a holding company on expenditure incurred in acquiring shares in other companies

Citations:

ECLI:EU:C:2018:537, [2018] EUECJ C-320/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620032

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

SIA ‘E LATS’ v Valsts ienemumu dienests: ECJ 11 Jul 2018

Vat – Special Arrangements for Second-Hand Goods – Judgment – Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 311(1)(1) – Special arrangements for second-hand goods – Definition of ‘second-hand goods’ – Goods containing precious metals or precious stones resold by a trader – Processing of those goods after sale – Recovery of the precious metals or precious stones – Concept of ‘precious metals or precious stones’

Citations:

C-154/17, [2018] EUECJ C-154/17, ECLI:EU:C:2018:560

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620016

Cartrans Spedition Srl v Directia Generala Regionala a Finantelor Publice Ploiesti: ECJ 12 Jul 2018

VAT – Exemptions – Transport Services Connected With The Export of Goods – Opinion
Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 146(1)(e) and 153 – Exemptions – Transport services connected with the export of goods – Proof that the goods have been exported outside EU territory – System established by the Customs Convention on the international transport of goods – TIR carnets

Citations:

C-495/17, [2018] EUECJ C-495/17 – O, ECLI:EU:C:2018:573

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 25 April 2022; Ref: scu.620004

Varna Holideis EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’: ECJ 27 Jun 2018

(Vat – Immovable Property Effected Prior To The Accession of The Republic of Bulgaria – Judgment) Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union – Nullity of the contract of sale coming to light after the accession – Obligation to adjust the initial deduction – Interpretation – Jurisdiction of the Court

Citations:

C-364/17, [2018] EUECJ C-364/17, ECLI:EU:C:2018:500

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 24 April 2022; Ref: scu.619032

X v Skatteverket: 18 Nov 2010

Citations:

[2010] EUECJ C-84/09

Links:

Bailii

Jurisdiction:

European

Citing:

OpinionX v Skatteverket ECJ 6-May-2010
ECJ Value-added tax – Directive 2006/112/EC – Intra-Community acquisition of a new sailing boat – Use of goods in the State of origin or another Member State before being transported to the Member State of . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 24 April 2022; Ref: scu.618440

Revenue and Customs v Wetheralds Construction Ltd: UTTC 30 May 2018

VALUE ADDED TAX – reduced rate supply -energy saving materials – whether appellant’s Solid Roof System a supply of insulation for roofs within VATA 1994 Schedule 7A Group 2 – no – appeal allowed

Citations:

[2018] UKUT 173 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 22 April 2022; Ref: scu.617296

Redwood Birkhill Ltd v Revenue and Customs (Tax): UTTC 11 Jun 2018

VALUE ADDED TAX – Supply – Characterisation of supply – Discounts paid by brewers to a company in respect of its own and other publicans’ purchases – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to publicans – whether properly characterised as a supply of a service by the company to the publicans – yes.

Citations:

[2018] UKUT 189 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 April 2022; Ref: scu.617299

Vadan v Agentia Nationala de Administrare Fiscala and Others: ECJ 30 May 2018

Vat – Principle of Vat Neutrality – Opinion – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 179 and 273 – Principle of VAT neutrality – Right to deduct input tax – Substantive requirements – Formal requirements – Absence of invoices

Citations:

ECLI:EU:C:2018:346, [2018] EUECJ C-664/16 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 April 2022; Ref: scu.616987

Vamos v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga: ECJ 17 May 2018

Taxation – Vat – Special Scheme for Small Enterprises – Judgment – Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 282 to 292 – Special scheme for small enterprises – Exemption scheme – Obligation to opt for the application of the special scheme in the reference calendar year

Citations:

ECLI:EU:C:2018:321, [2018] EUECJ C-566/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 April 2022; Ref: scu.616988

Finanzamt Frankfurt am Main V-Hochst v Deutsche Bank AG: ECJ 19 Jul 2012

Directive 2006/112/EC – Article 56(1)(e) – Article 135(1)(f) and (g) – Exemption for transactions relating to the management of securities-based assets (portfolio management)
Sharpston AG said: ‘ in connection with exemptions, fiscal neutrality ‘is not a fundamental principle or a rule of primary law which can condition the validity of an exemption but a principle of interpretation, to be applied concurrently with – and as a limitation on – the principle of strict interpretation of exemptions’.’

Judges:

J.N. Cunha Rodrigues, P

Citations:

[2012] EUECJ C-44/11, [2012] STC 1951, [2012] STI 2731

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

CitedAirtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 22 April 2022; Ref: scu.616746

Revenue and Customs v Summit Electrical Installations Ltd: UTTC 18 May 2018

VAT – supplies in the course of construction of student accommodation – Item 2 of Group 5 of Schedule 8 to VATA 1994 – Note (2)(c) – whether separate use of dwelling is prohibited by planning consent – No – Appeal dismissed

Citations:

[2018] UKUT 176 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 April 2022; Ref: scu.616371

Sargent v Commissioners of Customs and Excise: ChD 18 Nov 1993

VAT in rents received by receiver was payable to customs. The receiver is a VAT taxable person even if he is appointed under a floating charge.

Citations:

Times 18-Nov-1993, Gazette 02-Mar-1994

Jurisdiction:

England and Wales

Cited by:

Appeal fromSargent v Commissioners of Customs and Excise CA 23-Feb-1995
Property company receiver liable to pay VAT collected on rents to Commissioners. . .
Lists of cited by and citing cases may be incomplete.

VAT, Landlord and Tenant, Insolvency

Updated: 20 April 2022; Ref: scu.89009

Revenue and Customs v University of Cambridge: CA 27 Mar 2018

The court decided to make a reference to the CJEU because it concluded that the correct approach to be taken to the issue of attribution was not acte clair.

Citations:

[2018] EWCA Civ 568, [2018] BVC 16, [2018] STC 848, [2018] STI 977

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Reference fromThe Chancellor, Masters and Scholars of The University of Cambridge ECJ 3-Jul-2019
Reference for a preliminary ruling – Value added tax (VAT) – Deduction of input tax – Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions – Overheads . .
CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity, European

Updated: 18 April 2022; Ref: scu.608356

Vereniging Noordelijke Land- En Tuinbouw Organisatie: ECJ 22 Dec 2008

Europa (Taxation) Articles 6 (2), first subparagraph, and 17 of the Sixth VAT Directive Goods and services used partly for the needs of the undertaking and partly for non-economic activities Concept of’ non-company purposes’ The professional estate of the taxable person Possibility of immediate and full deduction of the VAT on the purchase of goods and services other than capital goods

Citations:

C-515/07, [2008] EUECJ C-515/07 – O, [2009] ECR I-839, [2009] STC 935

Links:

Bailii

Jurisdiction:

European

Cited by:

OpimionVereniging Noordelijke Land- En Tuinbouw Organisatie ECJ 12-Feb-2009
Sixth VAT Directive Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions Right to an immediate and full deduction of the tax paid in respect of the . .
CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 April 2022; Ref: scu.280005

Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 13 Mar 2008

ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of input VAT according to the economic nature of the activity Calculation of the deductible proportion

Citations:

[2008] EUECJ C-437/06, [2008] STC 3473, [2008] STI 939, ECLI:EU:C:2008:166, [2008] ECR I-1597

Links:

Bailii

Jurisdiction:

European

Citing:

See AlsoSecurenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen ECJ 11-Dec-2007
ECJ Taxation – VAT Council Directive 77/388/EEC Deduction of input tax Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of the input tax between economic and . .

Cited by:

CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.575288

Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited: SCS 8 Dec 2017

Judges:

Lord Drummond Young

Citations:

[2017] ScotCS CSIH – 77, 2018 GWD 1-30, [2018] BVC 3, 2018 SC 229, [2018] STC 806, 2018 SLT 1

Links:

Bailii

Statutes:

Council Directive (EC) 2006/112/EC

Jurisdiction:

Scotland

Cited by:

Appeal FromRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 17 April 2022; Ref: scu.605066

BLP Group v Commissioners of Customs and Excise: ECJ 6 Apr 1995

The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect. The principle of neutrality must co-exist with other general principles, such as the objective of legal certainty.
ECJ Article 2 of the First Directive 67/227 and Article 17 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes are to be interpreted as meaning that, except in the cases expressly provided for by those directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input value added tax paid, even if the ultimate purpose of the exempt transaction is the carrying out of a taxable transaction. The wording of those provisions shows that to give rise to the right to deduct, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect.

Judges:

C. Gulmann, P

Citations:

Times 17-Apr-1995, [1995] ECR I-983, [1995] ECR I-983, [1996] 1 WLR 174, [1995] STC 424, [1995] EUECJ C-4/94, [1995] BVC 159, [1995] 2 CMLR 75, [1995] All ER (EC) 401

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedCommissioners for Customs and Excise v Southern Primary Housing Limited CA 18-Nov-2003
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input . .
CitedLex 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, . .
CitedChurch of England Children’s Society v Revenue and Customs ChD 29-Jul-2005
The Society sent out free newsletters to its unpaid fund-raisers and supporters. They sought to deduct input tax charged to them from the supplies associated with the costs.
Held: The Society might be able to deduct such tax as residual input . .
CitedRevenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
CitedCommissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.161263

Peninsular and Oriental Steam Navigation Co v Customs and Excise: ChD 31 May 2000

The appellant operated a passenger ferry which began and finished within EU member states, but passed through international waters. They contended that goods sold otherwise than for immediate consumption were supplied outside the EU, and therefore were exempt supplies. It was held that to achieve that a call at a port outside the EU would be necessary. In the absence of such a call, the supplies were taxable according to the VAT laws of the port of embarkation.

Citations:

Gazette 31-May-2000

Jurisdiction:

England and Wales

VAT, Transport

Updated: 15 April 2022; Ref: scu.84650

Marriott Rewards Llc and Whitbread Group Plc v Revenue and Customs: UTTC 30 Apr 2018

VALUE ADDED TAX – ‘points’ based rewards scheme – whether payments made to redeemers third party consideration for supply of rewards – no – whether redeemers made separate supplies to operator of scheme – yes – whether those separate supplies relate to immovable property or constitute advertising services – no – appeals dismissed.

Citations:

[2018] UKUT 129 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 April 2022; Ref: scu.609721

TGE Gas Engineering GmbH – Sucursal em Portugal v Autoridade Tributaria e Aduaneira: ECJ 3 May 2018

(Opinion) Reference for a preliminary ruling – VAT legislation – Deduction of input tax paid – Concept of provision of services – Distribution of overhead costs of a company’s business activity between the partners

Citations:

ECLI:EU:C:2018:302, [2018] EUECJ C-16/17 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609526

Scialdone: ECJ 2 May 2018

(Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Protection of the Union’s financial interests – Article 4 (3) TEU – Article 325 (1) TFEU – Directive 2006/112 / EC – PIF Convention – Sanctions – Principles of equivalence and effectiveness – Failure to pay within the legislated time the VAT resulting from the annual declaration – National legislation providing for a custodial sentence only when the amount of unpaid VAT exceeds a certain threshold of ‘incrimination – National Regulation Providing for a Lower Level of Criminalisation for Failure to Pay Income Tax Deductions at Source

Citations:

ECLI: EU: C: 2018: 295, [2018] EUECJ C-574/15

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609522

Ryanair v The Revenue Commissioners: ECJ 3 May 2018

Taxation – Common System of Value Added Tax – Concept of Taxable Person – Opinion – Reference for a preliminary ruling – Taxation – Common system of value added tax – Concept of taxable person – Expenditure for services procured in connection with the acquisition of an undertaking’s entire share capital – Right of deduction – Unsuccessful takeover of a competitor

Citations:

ECLI:EU:C:2018:301, [2018] EUECJ C-249/17 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609520

Zabrus Siret v Directia Generala Regionala a Finantelor Publice IasI: ECJ 26 Apr 2018

ECJ Vat – Deduction of Input Tax – Judgment – Reference for a preliminary ruling – Taxation – Directive 2006/112/EC – Common system of value added tax (VAT) – Deduction of input tax – Right to a refund of VAT – Transactions relating to a tax period that has already been the subject of a tax inspection which has concluded – National legislation – Possibility for the taxable person to correct tax returns which have already been covered by a tax inspection – Precluded – Principle of effectiveness – Fiscal neutrality – Legal certainty

Citations:

ECLI:EU:C:2018:283, [2018] EUECJ C-81/17

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609335

Newton Business Parks v Revenue and Customs: FTTTx 18 Apr 2018

VAT – Penalties : Reasonable Excuse
VAT – default surcharges – cash flow difficulties allegedly caused by capital repayments being required by the Appellant’s mortgagee and HMRC refusing repayment proposals for historic debts – whether or not a reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 218 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 April 2022; Ref: scu.609284

Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 19 Apr 2018

ECJ Common System of Value Added Tax – Deduction of Input Tax – Opinion – Request for a preliminary ruling – Common system of value added tax – Deduction of input tax – Acquisition of capital goods – Allocation of the capital goods where their intended economic use remains uncertain – Original use for a (public authority) activity which does not confer entitlement to deduct input tax – Subsequent use for a taxable activity (change of use) – Subsequent deduction of input tax by means of an adjustment of the deduction

Citations:

C-140/17, [2018] EUECJ C-140/17 – O

Links:

Bailii

Jurisdiction:

European

Cited by:

OpinionSzef Krajowej Administracji Skarbowej v Gmina Ryjewo ECJ 25-Jul-2018
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 184 – Deduction of input tax – Adjustment – Immovable property acquired as capital goods – Initial allocation to an activity which does not . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 April 2022; Ref: scu.609057

Firma Hans Buhler KG v Finanzamt Graz-Stadt,: ECJ 19 Apr 2018

ECJ Value Added Tax (Vat) – Judgment – Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Place of intra-Community acquisition – Article 42 – Intra-Community acquisition of goods that are the object of a subsequent supply – Article 141 – Exemption – Triangular transaction – Simplification measures – Article 265 – Correction of recapitulative statement

Citations:

ECLI:EU:C:2018:261, [2018] EUECJ C-580/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 13 April 2022; Ref: scu.609056