Nicholas Paines QC Monckton Chambers who has appeared in several VAT cases in the Tribunal and the European Court of Justice looks back at how the Tribunal has engaged with the European dimension of VAT
When I started to think about this article I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law. I would not have been right. It is certainly true that early VAT decisions of the Tribunal and of the Courts on appeal approached the interpretation and application of the legislation as a purely domestic law exercise. It was in that spirit that the Tribunal held in Theatres Consolidated Ltd v C&E Commissioners in 19751 that...
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Nicholas Paines QC Monckton Chambers who has appeared in several VAT cases in the Tribunal and the European Court of Justice looks back at how the Tribunal has engaged with the European dimension of VAT
When I started to think about this article I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law. I would not have been right. It is certainly true that early VAT decisions of the Tribunal and of the Courts on appeal approached the interpretation and application of the legislation as a purely domestic law exercise. It was in that spirit that the Tribunal held in Theatres Consolidated Ltd v C&E Commissioners in 19751 that...
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)")