Case Law

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.

Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018