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VAT Cases in 2008

Alan Dolton editor of Tolley's Tax Cases reviews some of the leading VAT decisions reached during 2008
The ECJ delivered an important decision on the principle of 'abuse' in Ministero dell'Economia e delle Finanze v Part Service Srl. The ECJ held that 'there can be a finding of an abusive practice when the accrual of a tax advantage constitutes the principal aim of the transaction or transactions at issue' and that 'when a transaction involves the supply of a number of services the question arises whether it should be considered to be a single transaction or as several individual and independent supplies of services requiring separate assessment'. It was for the national court to determine whether 'the evidence put before the court discloses the characteristics of a single transaction'.

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