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VAT briefing for December 2016

Speed read

In Pavlína Baštová, the CJEU held that the prize obtained by the owner of a horse for winning a race was not consideration for a supply of services. In Finmeccanica, the Court of Appeal held that the taxpayer was not entitled to recover VAT under the Directive 2008/9/EC procedure because its supplies to other group companies in relation to an air show enclosure were made in the UK. In, the FTT recommended that a reference be made to the CJEU on the interpretation of Principal VAT Directive article 33 in the context of online distance selling, where delivery arrangements are made by companies other than the main supplier. The Autumn Statement of 23 November contained a number of announcements on VAT.

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