Output tax – Supplies of goods by taxable persons – Direction by Customs that value of taxable person’s supply should be retail value – Case submitted to ECJ at previous hearing – Whether appeal concluded at previous hearing – Whether direction invalid because turnover limits below £50,000 – Whether meaning of ‘taxable persons’ in UK law different from meaning in Sixth Directive – Value Added Tax Act 1983, sec. 2(2); Sixth EC Directive, art. 1.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.