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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
Amministrazione dell'Economia e delle Finanze v Fallimento Olimpiclub Srl (ECJ Case C-2/08)
In an Italian case a limited company (O) transferred the administration of a sports complex to a non-profit-making body in December 1985. The tax authority subsequently formed the opinion that this was designed to avoid VAT and was an 'abusive practice'. The authority issued assessments on O for 1988 to 1991. O appealed contending that the effect of a previous court decision relating to 1987 was that the transfer was effective for VAT purposes. The case was referred to the ECJ for a ruling on the application...

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