European Court of Justice (ECJ)
Anti-abuse, Portuguese law compatible with EU law
Application of reduced rate to supplies of digital and electronic books
Directions following preliminary ruling from Court of Justice
Generally
Partial exemption: special method ruling
Preliminary ruling sought
Common system of value added tax
Concept of 'fixed establishment' of recipient of a supply of services
Interpretation of Council Directive 2006/112/EC
Interpretation of directive
National tax law to stop abusive tax practice
Other securities and negotiable instruments
Place where services deemed to be supplied to taxable persons
Racehorses, temporary importation from Ireland
Sale of discount cards qualified for exemption from VAT
Taxable supply, spot-the-ball competition
Reference to
Appeal against
Appeal against wording of questions
Application by European Commission for a declaration by ECJ
Blocking of input tax on cars
Complaints to the European Commission
Dispensing with Advocate-General's opinion
Entitlement to VAT relief under EU law
Exemptions for Intra-Community transactions
Flowchart
Generally
Judge's refusal, appeals against
No judicial review of refusal
Procedure
Purchaser not registered for VAT purposes
Questions on commissioners' failure to notify change of law
Refusal
Refusal by ECJ to rule on a question
Request for precedent case to be heard by Grand Chamber
UK's judgment following ruling
Review of earlier decision in light of subsequent Court of Appeal authority
Right to deduct
