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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Yaesu Europe BV v Bundeszentralamt für Steuern (EC Case C-433/08)
A German company claimed a refund of VAT under the Eighth Directive. The relevant claim was signed by the company's lawyers rather than by the company itself. The tax authority rejected the claim on the ground that the application did not 'bear the trader's own signature' as required by the relevant German legislation. The company appealed contending that the effect of Annex A of the Eighth Directive was that a signature by a company's authorised agent should be held to be sufficient. The case was referred to the...
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