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 goods or services to an ultimate consumer.
Held: Question referred to the ECJ
Judges:
Lord Hodge, Lady Black, Lord Briggs, Lord Sales, Lord Hamblen
Citations:
[2020] UKSC 15
Links:
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2020 Jan 19 am Video, SC 2020 Jan 29 pm Video, SC 2020 Jan 30 am Video, SC 2020 Jan 30 pm Video
Jurisdiction:
England and Wales
Citing:
At UTTC – Zipvit 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 . .
At FTTTx – Zipvit 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 CA – Zipvit Ltd v Revenue and Customs CA 29-Jun-2018
. .
Cited by:
SC Reference – Zipvit 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 . .
SC (1) – Zipvit 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: 11 October 2022; Ref: scu.649487