Maric Glaser Senior Manager and Tracy O'Connor VAT Manager both of PricewaterhouseCoopers LLP explain the importance of P Charles and TS Charles-Tijmens v Staatssecretaris van Financiën
14 July 2005 saw an unusual event — the delivery of the judgment by the Grand Chamber of the ECJ1 in the case of P Charles and TS Charles- Tijmens v Staatssecretaris van Financiën.2 It is unusual because the Grand Chamber of the Court only hears complex cases or cases where as in this case a party (the German Government which intervened) specifically requests it.
The Tijmens case dealt with the acquisition by the appellants of a holiday bungalow. The appellants intended to use the bungalow partly for private use but mainly for holiday lets (taxable business...
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Maric Glaser Senior Manager and Tracy O'Connor VAT Manager both of PricewaterhouseCoopers LLP explain the importance of P Charles and TS Charles-Tijmens v Staatssecretaris van Financiën
14 July 2005 saw an unusual event — the delivery of the judgment by the Grand Chamber of the ECJ1 in the case of P Charles and TS Charles- Tijmens v Staatssecretaris van Financiën.2 It is unusual because the Grand Chamber of the Court only hears complex cases or cases where as in this case a party (the German Government which intervened) specifically requests it.
The Tijmens case dealt with the acquisition by the appellants of a holiday bungalow. The appellants intended to use the bungalow partly for private use but mainly for holiday lets (taxable business...
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:
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