Market leading insight for tax experts
View online issue


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...

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.