The VAT review for June 2020

This month’s review covers a number of important cases. In Dong Yang (Case C-547/18) the CJEU held that a supplier is not required to carry out significant due diligence to determine whether their supply is to a local fixed establishment of a foreign entity. In United Biscuits (Case C-235/19) the advocate general opined that pension fund management services provided to the trustees of the pension fund cannot be exempted as insurance services or due to the operation of the principle of fiscal neutrality. The Upper Tribunal in Royal Opera House Covent Garden Foundation found that the requirement of a direct and immediate link between the two supplies is an important qualification which must be satisfied if input VAT is to be deducted. Both at an EU level and domestically there have been further Covid-19 related announcements including the bringing forward of domestic zero-rating for electronic publications ...