Activities physically and economically indissociable

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

Difference between goods and services

Commentary – Indirect Tax Reporter ¶10-455

Drinks served to unincorporated members' club

Case Law – Carlton Lodge Club v. Commissioners of Customs & Excise. (1974) 1 BVC 16

Drugs prescribed by doctors working in an independent capacity in a hospital

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

EU case law

Commentary – Indirect Tax Reporter ¶10-455

Examples

Newsletter

Commentary – Indirect Tax Reporter ¶10-455

Software

Commentary – Indirect Tax Reporter ¶10-455

Finance leases

Commentary – Indirect Tax Reporter ¶10-482

Flowchart

Commentary – Indirect Tax Reporter ¶10-457

Generally

Commentary – Indirect Tax Reporter ¶10-455

Intention for ownership of goods

Commentary – Indirect Tax Reporter ¶10-455

Lease agreement

Case Law – NLB Leasing doo v Slovenia (Case C-209/14) [2015] BVC 37

Lessor's right to reduce taxable amount

Case Law – NLB Leasing doo v Slovenia (Case C-209/14) [2015] BVC 37

Meals

Commentary – Indirect Tax Reporter ¶10-470

Production of goods from customers' materials, rate of VAT

Case Law – (1985) 2 BVC 200,161

Provision of medical care

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

Reprographics activities

Case Law – Graphic Procédé v Ministère du Budget, des Comptes publics et de la Fonction publique (Case C-88/09). [2010] BVC 716

Restaurant transactions on board ship

Case Law – Faaborg-Gelting Linien A/S v. Finanzamt Flensburg (Case C-231/94). [1996] BVC 436

Return of immovable property

Case Law – NLB Leasing doo v Slovenia (Case C-209/14) [2015] BVC 37

Services ancillary to the provision of medical care

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

Services provided by different taxable persons

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

Supply of cytostatic drugs for treatment of outpatients

Case Law – Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Case C-366/12) [2014] BVC 10

Transfer of possession in goods

Commentary – Indirect Tax Reporter ¶10-455

Undivided share of property

Commentary – Indirect Tax Reporter ¶10-475

Warranties

Commentary – Indirect Tax Reporter ¶10-480