[2004] EWHC 3188 (Admin).

Queen's Bench Division (Administrative Court).

Moses J.

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. 3Council Directive 77/388, art. 9.

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.