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The VAT briefing for December

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2 December 2015
Card image Lee Squires
Card image Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.

Sveda: VAT recovery on construction costs where public has free access to site

In Sveda (C-126/14) (reported in Tax Journal 30 October 2015) the CJEU considered whether a business could recover input VAT on construction costs for a path accessible by the public for free but from which the business ultimately expected to profit. Sveda had entered into an agreement with the National Paying Agency under the Lithuanian Ministry of Agriculture (‘the agency’) to build a recreational path which would be available to the public at no charge. Up to 90% of the construction costs were funded by the agency with the remaining...

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