Market leading insight for tax experts
View online issue

Reviewing the AXA ruling

On 28 October 2010 the European Court (ECJ) issued its preliminary ruling on the reference made by the Court of Appeal in AXA (C-175/09). In an outcome reminiscent of the ruling in Case C-452/03 RAL [2005] STC 1025 the ECJ determined the reference on a basis which had not even arisen in the judgments of the domestic courts.
The case serves as a reminder of the significant difference in approach which can arise between the domestic courts and the ECJ and the concomitant litigation risk on a reference to the ECJ while also raising interesting questions as to which services previously assumed by both HMRC and taxpayer to be exempt are now to be regarded as falling within the net of taxable ‘debt collection’ services.
The services
Denplan a subsidiary of AXA operated a range of services for dentists ...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.