2023 marks 50 years of VAT in the UK. So, all of the big questions have been answered, right? Well… no! Instead, we approach the anniversary with some fundamental questions around the tax still up in the air. Every question answered seems to give rise to three more.
On concepts as fundamental as: when has a supply occurred? (Ventgrove); when can you ignore the legal party to a transaction? (Ashton); and what characterises a fixed establishment? (HSBC) we are still treading on unstable ground. Little surprise that the NYT word of the year was “uncertainty”.
It is against this backdrop that we present our (subjective) top ten cases in our VAT case-law review of the year.
Source Simmons & Simmons
See also
- ECJ VAT Cases All Time Top 10 Favourites
- All 673 ECJ VAT Cases raised since 2010 now available on www.vatupdate.com
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Your database of ECJ Cases with the link to the relevant article in the EU VAT Directive 2006/112/EC
