Charge levied on customers for certain payment methods, exemption

Continuous supplies of services, tax point

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

Meaning

Place of supply

Generally

Non-business customers outside EU

Non-taxable persons outside the Community

Phonecards

Services supplied where performed or use and enjoyment occurs

Prepaid phonecards for making international calls

Reverse charge

Anti-avoidance

Generally

Tax point

Right to relevant telecommunications services

Meaning

Rights not exercised before 1 July 1997

Treatment

Value of supply

Supply to airlines, zero-rating

Tax point

Continuous supplies of services

Generally

Value of supply

Generally

Right to relevant telecommunications services