Market leading insight for tax experts
View online issue

VAT Implications of the Case

Cathy Hargreaves Head of the PwC Indirect Taxes Financial Services Practice in the UK and Ruwan de Silva Consultant PwC Indirect Taxes Financial Services consider the VAT implications of Levob
On 12 May 2005 Advocate- General Kokott delivered her Opinion in a case referred to the European Court of Justice (ECJ) from The Netherlands regarding the VAT treatment of software imports.1 In particular this case raises the muchdebated topics of single v multiple supplies goods v services and the place of supply rules.
Levob a Dutch life insurance company contracted with the US company Financial Data Planning Corporation (FDP) for the purchase of software for the administration of...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.