This month’s VAT review covers three cases ranging from the FTT to the CJEU. The FTT in Harley Scott Commercial Ltd considered the scope of the exception to the land exemption for supplies of self-storage, applying a purposive construction. The UT in Mainpay Ltd has provided further guidance on the dividing line between a supply of staff and a supply of the underlying services provided by the workers. Finally, the CJEU in Finanzamt B v X-Beteiligungsgesellschaft has confirmed that output tax must be accounted for in full at the time of supply even where the consideration is actually paid in instalments over a longer period.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
This month’s VAT review covers three cases ranging from the FTT to the CJEU. The FTT in Harley Scott Commercial Ltd considered the scope of the exception to the land exemption for supplies of self-storage, applying a purposive construction. The UT in Mainpay Ltd has provided further guidance on the dividing line between a supply of staff and a supply of the underlying services provided by the workers. Finally, the CJEU in Finanzamt B v X-Beteiligungsgesellschaft has confirmed that output tax must be accounted for in full at the time of supply even where the consideration is actually paid in instalments over a longer period.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
