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Back to Business — the Case

 
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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