Pending: Pactor Vastgoed and Cotter

The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing. The case concerns a claim for an adjustment to a deduction of input tax under article 20 of the EC Sixth Directive by a taxable person who was not the initial claimant but who had subsequently acquired the property in question. Advocate general Wathelet delivered his opinion on 30 May holding that such a claim was not admissible. (Although the CJEU has issued his Opinion in 18 different languages English is not one of them.)

The Supreme Court began hearing HMRC’s appeal against the CA decision in MD Cotter v HMRC (2012 STC 745) on Thursday 3 October. An individual (C) submitted a 2007/08 tax return showing a significant liability. In...