The 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

Citations:

C-316/18, [2019] EUECJ C-316/18, [2019] BVC 32, [2019] 4 WLR 126, [2019] STI 1322, ECLI:EU:C:2019:559, [2019] STC 1523, [2019] WLR(D) 371

Links:

Bailii, WLRD

Jurisdiction:

European

Citing:

Reference from – 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. . .

Cited by:

Cited – Revenue 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.665090