An example of how stamina can be required when challenging VAT interpretations through the courts can be found in this judgement where the issue was triggered in 2009 when the Zipvit business made two claims for Input VAT deduction on the costs from Royal Mail on postal charges. The belief as to the validity of the input tax claim by the tax payer, stemmed from an EU Court of Justice decision in that year, that individually negotiated business postal services contracts fell outside of the usual VAT Exemption that applies to postage.
Source: centurionvat.com
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