Anti-abuse, Portuguese law compatible with EU law

Case Law – Surgicare – Unidades de Saúde SA v Fazenda Pública (Case C-662/13) [2015] BVC 12

Application of reduced rate to supplies of digital and electronic books

Case Law – [2015] BVC 14–15

Directions following preliminary ruling from Court of Justice

Case Law – Leeds City Council v Revenue and Customs Commissioners [2014] BVC 501

Generally

Commentary – VAT Reporter ¶2-225
Legislation/Regulatory – TEU art. 19 ; TFEU art. 251-281

Partial exemption: special method ruling

Commentary – VAT Reporter ¶19-480
HMRC Guidance – Notice 700/57

Preliminary ruling sought

Common system of value added tax

Case Law – Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (Case C-605/12) [2014] BVC 47

Concept of 'fixed establishment' of recipient of a supply of services

Case Law – Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (Case C-605/12) [2014] BVC 47

Interpretation of Council Directive 2006/112/EC

Case Law – Surgicare – Unidades de Saúde SA v Fazenda Pública (Case C-662/13) [2015] BVC 12

Interpretation of directive

Case Law – (1985) 2 BVC 200,205 ; (1986) 2 BVC 200,260 ; Direct Cosmetics Ltd. and Laughtons Photographs Ltd. v. Customs and Excise Commissioners (Case Nos. 138/86 and 139/86). (1988) 3 BVC 354

National tax law to stop abusive tax practice

Case Law – Surgicare – Unidades de Saúde SA v Fazenda Pública (Case C-662/13) [2015] BVC 12

Other securities and negotiable instruments

Case Law – Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag (Case C-461/12) [2014] BVC 31

Place where services deemed to be supplied to taxable persons

Case Law – Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (Case C-605/12) [2014] BVC 47

Racehorses, temporary importation from Ireland

Case Law – R. v. Customs and Excise Commissioners, ex parte Tattersalls Ltd. (Case No. 10/87). (1988) 3 BVC 345

Sale of discount cards qualified for exemption from VAT

Case Law – Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag (Case C-461/12) [2014] BVC 31

Taxable supply, spot-the-ball competition

Case Law – Town & County Factors Ltd v Customs & Excise Commissioners (Case C-498/99). [2002] BVC 645 ; Town and County Factors Ltd v Customs and Excise Commissioners; Customs and Excise Commissioners v Town and County Factors Ltd. [1998] BVC 30

Reference to

Appeal against

Commentary – VAT Reporter ¶62-955

Appeal against wording of questions

Commentary – VAT Reporter ¶62-955

Application by European Commission for a declaration by ECJ

Commentary – VAT Reporter ¶62-955

Blocking of input tax on cars

Commentary – VAT Reporter ¶19-074

Complaints to the European Commission

Commentary – VAT Reporter ¶62-955

Dispensing with Advocate-General's opinion

Commentary – VAT Reporter ¶62-955

Entitlement to VAT relief under EU law

Case Law – Traum EOOD v Direktor na Direktsia Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-492/13) [2014] BVC 46

Exemptions for Intra-Community transactions

Case Law – [2014] BVC 46–47

Flowchart

Commentary – VAT Reporter ¶62-955

Generally

Commentary – VAT Reporter ¶62-955

Judge's refusal, appeals against

Commentary – VAT Reporter ¶62-955

No judicial review of refusal

Commentary – VAT Reporter ¶62-955

Procedure

Commentary – VAT Reporter ¶62-955

Purchaser not registered for VAT purposes

Case Law – Traum EOOD v Direktor na Direktsia Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-492/13) [2014] BVC 46

Questions on commissioners' failure to notify change of law

Case Law – (1983) 1 BVC 1,196

Refusal

Case Law – BLP Group plc v. Customs and Excise Commissioners. [1993] BVC 279

Refusal by ECJ to rule on a question

Commentary – VAT Reporter ¶62-955

Request for precedent case to be heard by Grand Chamber

Commentary – VAT Reporter ¶62-955

UK's judgment following ruling

Commentary – VAT Reporter ¶62-955

Review of earlier decision in light of subsequent Court of Appeal authority

Case Law – Revenue and Customs Commissioners v GMAC UK plc (formerly General Motors Acceptance Corporation (UK) plc) [2015] BVC 501

Right to deduct

Case Law – PPUH Stehcemp sp j Florian Stefanek, Janina Stefanek, Jarosław Stefanek v Dyrektor Izby Skarbowej w Łodzi, (Case C-277/14) [2015] BVC 48