Archive for the 'VAT' Category

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket – WLR Daily

Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (Case C-540/09);  [2011] WLR (D)  103

“The exemption from VAT laid down in article 13B(d)(5) of Sixth Council Directive 77/388/EEC applied to services supplied by a credit institution, for consideration, in the form of an underwriting guarantee to a company wishing to issue shares, where under that guarantee the credit institution undertook to acquire any shares which were not subscribed within the period for share subscription.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Finanzamt Burgdorf v Bog; CinemaxX Entertainment GmbH & Co KG v Finanzamt; Hamburg-Barmbek-Uhlenhorst; Lohmeyer v Finanzamt Minden; Fleischerei Nier GmbH & Co KG v Finanzamt Detmold – WLR Daily

Finanzamt Burgdorf v Bog; CinemaxX Entertainment GmbH & Co KG v Finanzamt; Hamburg-Barmbek-Uhlenhorst; Lohmeyer v Finanzamt Minden; Fleischerei Nier GmbH & Co KG v Finanzamt Detmold (Joined Cases C‑497/09, C‑499/09, C‑501/09 and C‑502/09); [2011] WLR (D) 87

“The supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers was a supply of goods within the meaning of article 5 of Council Directive 77/388/EEC, as amended by Council Directive 92/111/EEC, if a qualitative examination of the entire transaction showed that the elements of supply of services preceding and accompanying the supply of the food were not predominant.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD – WLR Daily

Direktsia “Obzhalvane i upravlenie na izpalnenieto”—Varna v Auto Nikolovi OOD (Case C 203-10); [2011] WLR (D) 75

“The margin scheme which could be applied pursuant to article 314 of Council Directive 2006/112/EC to second hand goods, works of art, collectors items or antiques was not applicable to supplies of goods such as spare parts for motor vehicles, which the taxable dealer himself imported into the European Union under the normal value added tax scheme. Articles 320(1) and (2) of the Directive precluded a national provision which provided for the deferral, until the subsequent supply under the normal value added tax scheme, of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art, collectors’ items or antiques. Article 314, the first subparagraph of article 320(1) and article 320(2) of the Directive were directly effective.”

WLR Daily, 9th March 2011

Source: www.lawreports.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Standard Rate VAT Increase – The Bar Council

“On 4th January 2011 the standard rate of VAT will increase to 20%. This guide sets out key points of law which barristers and their clerks will need to be aware. It also responds to typical questions which the Bar Council has been asked, in order to show how the change will affect the administration of a barrister’s practice.”

The guide is available here (Word)

The Bar Council, 10th December 2010

Source: www.barcouncil.org.uk

ECJ says VAT should not be due on music industry samples – OUT-LAW.com

“UK VAT rules will have to change after the Court of Justice of the European Union (ECJ) ruled this week that record companies should not owe the tax on free albums sent to journalists, DJs and promoters.”

Full story

OUT-LAW.com, 4th October 2010

Source: www.out-law.com

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same – WLR Daily

Mobilx Ltd ( in administration) v Revenue and Customs Commissioners; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and another v Same [2010] EWCA Civ 517; [2010] WLR (D) 124

“Where a trader had means of knowing that by his purchase he was participating in a transaction connected with fraudulent evasion of VAT he lost his right to deduct input tax but only when he knew or should have known that the transaction was connected to fraud. To lose his entitlement it was not sufficient that the taxpayer knew or should have known that it was more likely than not that his purchase was connected to fraud.”

WLR Daily, 14th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham [2010] EWCA Crim 978; [2010] WLR (D) 120

“For the purposes of tobacco smuggling cases there was unlikely to be any incompatibility between the rules which made those liable under the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 or the Tobacco Products Regulations 2001 to pay duty and those made liable by Council Directive 92/12/EEC.”

WLR Daily, 12th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.


March 2017
M T W T F S S
« May    
 12345
6789101112
13141516171819
20212223242526
2728293031  

Categories