The European Court of Justice (ECJ) delivered its ruling in the case of Dollond & Aitchison Ltd (D&A) on 24 February 2006. The case concerned the value of the supply of goods (contact lenses) that were delivered to the customer from Jersey under a contract that encompassed the supply of ophthalmic dispensing services sight testing and the delivered goods. The hearing at the ECJ resulted from a referral by the UK VAT Tribunal.
Background Relating To VAT Liability Of Ophthalmic Dispensing Services
In the UK the...
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The European Court of Justice (ECJ) delivered its ruling in the case of Dollond & Aitchison Ltd (D&A) on 24 February 2006. The case concerned the value of the supply of goods (contact lenses) that were delivered to the customer from Jersey under a contract that encompassed the supply of ophthalmic dispensing services sight testing and the delivered goods. The hearing at the ECJ resulted from a referral by the UK VAT Tribunal.
Background Relating To VAT Liability Of Ophthalmic Dispensing Services
In the UK the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")