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Other cases that caught our eye

VAT and beverages

In HMRC v The Core (Swindon) Ltd [2020] UKUT 301 (TCC) (11 November 2020) the UT (upholding the FTT decision) found that the juice cleanse programmes should be zero rated as food. The FTT had considered all relevant factors in reaching its conclusions.

Read the decision.

VAT recovery

In Commission v Germany (Remboursement de TVA – Factures) (Case C‑371/19) (18 November 2020) the CJEU held that by rejecting timely requests for VAT refunds made by non-resident taxable persons on the grounds of insufficient accompanying information without first inviting those applicants to submit such information Germany has breached the principle of VAT neutrality as well as the useful effect of the right to reimbursement of VAT by non-established taxable persons in the member state of repayment and has therefore failed to fulfil its obligations under the VAT Directive.

Read the decision.

VAT recovery and...

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