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Indirect Tax Case Round Up 2007

Alan Dolton Editor of Tolley's Tax Cases reviews some of the leading VAT decisions reached during 2007
The ECJ delivered an important decision in Teleos plc & Others v C & E Commrs. It held that an 'intra-Community acquisition of goods is effected and the exemption of the intra-Community supply of goods becomes applicable only when the right to dispose of the goods as owner has been transferred to the purchaser and the supplier establishes that those goods have been dispatched or transported to another Member State and that as a result of that dispatch or that transport they have physically left the territory of the Member State of supply'. The tax authorities could not demand tax from a supplier who had acted in good faith and was not involved in tax...

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