R (on the application of IDT Card Services Ireland Ltd) v Customs and Excise Commissioners.  BVC 194
 EWHC 3188 (Admin).
Queen's Bench Division (Administrative Court).
Judgment delivered 21 December 2004.
Value added tax – Supply of goods and services – Place of supply – Telecommunications – Ireland – Phone cards – Taxpayer supplied phone cards from Ireland to UK distributors and retailers – Customers purchasing cards in UK also obtained telecommunication services from member of same group as taxpayer – Whether Customs entitled to charge VAT on telecommunication services provided by group company – Value Added Tax Act 1994, Sch. 10A, para. 3 – Council Directive 77/388, art. 9.