Reference for a preliminary ruling – Value added tax – Deductions – Exemptions – Supplies of dental prostheses
Citations:
[2015] EUECJ C-144/13, [2015] STC 1133, ECLI:EU:C:2015:116, [2015] BVC 18, C-154/13, C-160/13
Links:
Statutes:
Jurisdiction:
European
Citing:
Opinion – VDP Dental Laboratory v Staatssecretaris van Financien ECJ 4-Sep-2014
ECJ Advocate General’s Opinion – Taxation – VAT – Exemption of acquisitions of goods- Article 140 a) and b) of Directive 2006/112 / EC – Exemption of imports of goods – Article 143 a) of Directive 2006 / 112 / – . .
Cited by:
Cited – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 28 July 2022; Ref: scu.640868
