Charge levied on customers for certain payment methods, exemption

Case Law – T-Mobile (UK) Ltd [2008] BVC 2,169

Continuous supplies of services, tax point

Legislation/Regulatory – SI 1995/2518 reg. 90A, 90B

Internet service provider, application for judicial review of Customs' decision not to proceed against US competitor

Case Law – R (on the application of Freeserve.com plc) v Customs and Excise Commissioners & Anor. [2004] BVC 460

Meaning

Legislation/Regulatory – Dir. 2006/112 art. 24(2)

Place of supply

Generally

Commentary – VAT Reporter ¶13-466
Legislation/Regulatory – VATA94 Sch. 4A, para. 8, 16(2)(i)
Case Law – EGN BV – Filiale Italiana v Agenzia delle Entrate – Ufficio di Roma 2 (Case C-377/08). [2010] BVC 940

Non-business customers outside EU

Commentary – VAT Reporter ¶13-483

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(i)

Phonecards

Case Law – Arachchige [2009] BVC 2,003 ; Arachchige v Revenue and Customs Commissioners. [2010] BVC 1,046 ; R (on the application of IDT Card Services Ireland Ltd) v Customs and Excise Commissioners. [2005] BVC 194 ; Revenue and Customs Commissioners v Arachchige. [2009] BVC 475 ; Revenue and Customs Commissioners v IDT Card Services Ireland Ltd. [2006] BVC 244

Services supplied where performed or use and enjoyment occurs

Commentary – VAT Reporter ¶13-483

Prepaid phonecards for making international calls

Case Law – Lebara Ltd v Revenue and Customs Commissioners (Case C-520/10). [2012] BVC 219

Reverse charge

Anti-avoidance

Legislation/Regulatory – SI 1997/1523

Generally

Legislation/Regulatory – VATA94 s. 8

Tax point

Legislation/Regulatory – SI 1997/1523 art. 4

Right to relevant telecommunications services

Meaning

Legislation/Regulatory – SI 1997/1523 art. 9

Rights not exercised before 1 July 1997

Legislation/Regulatory – SI 1997/1523 art. 6

Treatment

Legislation/Regulatory – SI 1997/1523 art. 5

Value of supply

Legislation/Regulatory – SI 1997/1523 art. 8

Supply to airlines, zero-rating

Case Law – Société Internationale de Télécommunications Aéronautiques SC (). [2003] BVC 2,375 ; Société Internationale de Télécommunications Aéronautiques v Customs and Excise Commissioners. [2004] BVC 141

Tax point

Continuous supplies of services

Legislation/Regulatory – SI 1995/2518 reg. 90A, 90B

Generally

Legislation/Regulatory – SI 1997/1523 art. 10

Value of supply

Generally

Legislation/Regulatory – SI 1997/1523 art. 7

Right to relevant telecommunications services

Legislation/Regulatory – SI 1997/1523 art. 8