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Indirect Tax Case Round-Up 2006

Alan Dolton, editor of Tolley's VAT Cases, reviews some of the leading indirect tax decisions reached during 2006

 
Alan Dolton editor of Tolley's VAT Cases reviews some of the leading indirect tax decisions reached during 2006
 
The ECJ delivered a very important decision in Halifax plc (and related appeals). It held that 'transactions involved in an abusive practice must be redefined so as to re-establish the situation that would have prevailed in the absence of the transactions constituting that abusive practice. In that regard the tax authorities are entitled to demand with retroactive effect repayment of the amounts deducted in relation to each transaction whenever they find that the right to deduct has been exercised abusively' ([2006] STC 919). For an analysis of the implications of this decision ...

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