Case Law

ECJ held that VAT was payable in the UK if that company had the human and technical resources characteristic of a fixed establishment there. Commissioners of Customs and Excise v DFDS A/S Case C-260/95

The ECJ ruled that the presence of a fleet of vehicles did not constitute an establishment for VAT purposes, it was lacking the necessary human and technical resources required to carry on a business. ARO Lease BV v Inspecteur van de Belastingdienst Grote Ondernemingen Amsterdam Case C-190/95

The provision of sound-engineering for an artistic or entertainment event is a prerequisite for the staging of that event and accordingly such services are taxed where physically performed. Jurgen Dudda v Finanzgericht Bergisch Gladbach Case C-327/94

Restaurant services provided on board a ship were held to be a supply of services and accordingly were held to be carried out at the place where the supplier had established his business. Faabord-Gelting Linen A/S v Finanzamt Flensburg Case C-231/94

The High Court held that as the primary commercial transaction by Bradleys was with Lloyds underwriters whose establishment was in London and by reason of the place of supply provisions, the place of supply was deemed to be London. Therefore no Irish VAT was due. Bourke (Inspector of Taxes) v Bradley & Sons 1988 IV ITR 117

A “place of business” only constituted an “establishment” if that place of business benefited from the permanent presence of “human and technical resources necessary to supply the service”. Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt Case C-168/84

Consolidated appeals against VAT determinations and assessments raised by Revenue relating to non-EU roaming charges, cancellation charges, bill pay broadband and time limits. 16TACD2020