VAT briefing for June 2013

 In  WHA , the Supreme Court gave guidance on assessing the economic reality of transactions when determining their VAT treatment, holding that WHA could not recover input VAT on repair services because these were provided to the insured rather than to W HA. In Middle Temple, the U pper Tribunal held that the supply of land and cold water was a single supply where tenants had no freedom to choose a different supplier of water. In X BV, the CJEU held that the sale of shares in a company was not a transfer of a business as a going concern. The Commission announced that a number of EU Member States have agreed to participate in a trial for providing joint cross-border VAT rulings.