The AG in ATP PensionService has opined that occupational defined contribution pension schemes may constitute ‘special investment funds’ for the purposes of VAT exemption. In Dixons Retail, the CJEU held that the transfer of goods paid for by cards used fraudulently constituted a supply of goods for consideration. The draft Finance Bill 2014 includes much-anticipated legislation implementing the changes to the place of supply rules for broadcasting, telecommunications and electronic services supplied to non-business customers. In Leeds City Council, the UT held that the UK’s time limit for reclaiming overpaid VAT does not breach EU law.
