Queen’s Bench Division (Crown Office List).

Harrison J.

Judgment delivered 13 October 1995.

Value added tax – Tribunal – Reference by tribunal to Court of Justice of European Communities – Question relating to alleged underdeclaration of output tax referred to Court of Justice – Tribunal refused to refer question relating to equal amount of unclaimed input tax – Whether tribunal should have exercised its discretion to refer further question – EEC Treaty, art. 177; Directive 77/388, the sixth VAT directive, art. 2(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.