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Has the Tide Turned?

Michael Ridsdale Partner and Glen Harling Trainee Solicitor both of Wedlake Bell discuss the recent European Court of Justice judgment in Part Service SRL (Case C-425/06)
The recent case of Ministero dell'Economia e delle Finanze v Part Service SRL Case C-425/06 provided the ECJ with an opportunity to revisit its judgment in Halifax plc v Commissioners of Customs and Excise Case C-255/02 [2006] STC 919 in order to clarify a divergence in opinion between taxpayers and tax authorities over the location of the boundary between acceptable and unacceptable behaviour so far as VAT planning is concerned.
It was acknowledged by the ECJ in Halifax that a taxpayer is under no obligation to organise his affairs in such a way as to maximise the amount of...

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