Drivers, agents or principal

Generally

Case Law – Camberwell Cars Ltd. [1993] BVC 875 ; Carless v. Customs and Excise Commissioners. [1993] BVC 179

Drivers, meaning of agent

Commentary – VAT Reporter ¶54-060

Exclusion from zero-rating

Commentary – VAT Reporter ¶22-400

Generally

Legislation/Regulatory – SI 1992/3222 art. 7(2F)(a)

German legislation applying different rates of VAT to transport by taxi and minicab

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18

Hire of car with driver v self-drive

Commentary – VAT Reporter ¶13-544

Principle of fiscal neutrality

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18

Self-supplies of cars

– see Self-supplies

Ten-passenger limit

Commentary – VAT Reporter ¶22-375

Transport of passengers and accompanying luggage

Case Law – Pro Med Logistik GmbH v Finanzamt Dresden-Süd; Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Joined Cases C-454/12 and C-455/12) [2014] BVC 18