Case Law

There can be a finding of an abusive practice when the accrual of a tax advantage constitutes the principal aim of the transaction. Ministero dell’Economia e delle Finanze v Part Service Srl Case C-425/06

Hotel Scandic Gasaback AB v Riksskatteverket Case C-412/03 concerned the provision of a lunch to employees at a fixed price in a canteen specially set up by the company. The ECJ held that where there was an amount paid by the employee it was irrelevant whether this ‘consideration’ was less than the cost price of the goods or services supplied. It was this amount paid by the employee that was subject to VAT. In this case, the ECJ also observed that once there was consideration paid, the goods or services could not be regarded as applied for a private use i.e. self-supply.

ECJ ruled that where a partner’s sole economic activity as an individual is the letting of immovable property to a company or partnership of which he is a member, then that letting must be regarded as an independent activity.Staatssecretaris van Financien v J. Heerma Case C-23/98

Appeal against refusal of a repayment claim for VAT on clamping-release fees incurred within the four year time limit. 03TACD2018

This appeal concerned VAT charged on the importation of a motorbike which was determined to be a new means of transport as it had travelled less than 6,000 kilometres at the time of importation. 15TACD2020

This appeal concerned the eligibility of certain church candles for the zero rate of VAT. 119TACD2020