The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and the team's analysis of the implications of each case
Danfoss A/S and AstraZeneca A/S (C-371/07)
The issues
This case concerns the VAT treatment of meals supplied free of charge to business contacts and staff in a company's canteen in connection with meetings and whether they can be seen as 'capable of serving principally the purposes of the business' meaning that they should not be treated as deemed supplies made for consideration.
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The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and the team's analysis of the implications of each case
Danfoss A/S and AstraZeneca A/S (C-371/07)
The issues
This case concerns the VAT treatment of meals supplied free of charge to business contacts and staff in a company's canteen in connection with meetings and whether they can be seen as 'capable of serving principally the purposes of the business' meaning that they should not be treated as deemed supplies made for consideration.
...
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:
