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Teleos

 
John O'Donnell Director of Indirect Tax Investigations at Chiltern (now part of BDO Stoy Hayward LLP) updates us on the recent European Court of Justice decision in Teleos
 
The European Court of Justice's decision in R (ex parte Teleos plc and others) v CCE C-409/04 is one that will give trading companies greater certainty while requiring suppliers to take steps to ensure that they are not participating in tax evasion.
 
Teleos plc (Teleos) and other companies purchased large quantities of mobile telephones in the UK and sold them to a Spanish company Total Telecom SA (Total). The telephones were sold 'ex-works' and were to be delivered to addresses in France and Spain. The terms of the sale were such that Teleos was to arrange for the telephones to...

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