VAT, Duties and Indirect Tax Law Articles

Crossed Wires in Luxembourg: Hutchison 3G and the Competition Test in VAT ~ Article first published in The Tax Journal, 23rd July 2007.
3 August 2007
Author(s): Valentina Sloane

In Case C-369/04 Hutchison 3G UK Ltd & Others v CEC and Case C-284/04 T-Mobile & Others v Austria, judgments of 26 June 2007, the ECJ held that Member States' auctions of 3G licenses do not constitute an economic activity and so fall ...

Direct Tax Cases and Halifax: a Help or a Hindrance? ~ Article first published in The Tax Journal, 21 May 2007
30 May 2007
Author(s): Melanie Hall QC

As an advocate I subscribe to the view that anything that hinders my opponent must help my client and vice versa.  Classifying propositions of law as a help or a hindrance is therefore typically my first port of call.  What ...

VAT Tribunals: The European Dimension ~ Article first published in The Tax Journal, 5 March 2007
12 March 2007
Author(s): Nicholas Paines QC

 When I started to think about this article, I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law.  I would not have been right. It is certainly true that early VAT ...

Unjust Enrichment ~ Article first published in The Tax Journal, 29 January 2007
8 February 2007
Author(s): Peter Mantle

Has there been a sea-change?  In HMRC v Baines & Ernst the Court of Appeal had one of its first opportunities to consider the VAT unjust enrichment defence.  The Court told HMRC that it had adduced no evidence to prove ...

Kretztechnik ~ How Does a Non-Economic Activity Nevertheless Give Rise to the Right to Deduct ~ Article first published in The Tax Journal, issue 26th June 2006
26 June 2006
Author(s): Paul Harris

The ECJ judgment in Kretztechnik AG v Finanzami Linz Case C-465/03 [2005] STC 1118 (Kretztechnik), now almost exactly one year on, remains of great importance for two principal reasons: first, it remains the Court's latest word ...

Carousel Judgment puts Traders in a Spin ~ Article first published in the European Lawyer, March 2006, Issue 56
30 May 2006
Author(s): Melanie Hall QC

While traders may draw some comfort from a European Court of Justice finding that an innocent company cannot be held liable for the fraudulent activity of others, persisting ambiguities assure the prospect of further litigation on the ...

A New Interpretation ~ Article first published in The Tax Journal, 27th February 2006
2 March 2006
Author(s): Peter Mantle

The recent decision by the Court of Appeal in the IDT Card Services case, concerning VAT on the distribution in the UK of phonecard (entitling holders to services from a telecoms supplier established in the Republic of Ireland) resolved 'a point ...

Marks and Spencer - Limiting Shopping in Tax Losses ~ Article first published in The Tax Journal, 16th January 2006
30 January 2006
Author(s): Josh Holmes, Christopher Vajda QC

On 13 December 2005 the ECJ delivered its eagerly awaited judgment in Case C-446/03 Marks and Spencer plc v Halsey on the extent to which a Member State may, compatibly with Community law, restrict the applicability of group relief to losses ...

To ECJ or Not To ECJ ~ Article first published by the Tax Journal, 8th August 2005
15 August 2005
Member(s): Melanie Hall QC

Human Rights in EU Law and Taxation
27 September 2004
Author(s): Gerry Facenna

Community law initially developed unfettered by considerations of human rights. The European Court of Justice ("ECJ") at first considered itself unable to review Community acts by reference to fundamental rights. However, ...

Changing Attitudes to EC Law from a VAT Perspective ~ Article published in The Tax Journal, 14th June 2004
14 June 2004
Author(s): Paul Lasok QC

VAT, or rather the professional's understanding of VAT, has changed fundamentally since its introduction in the UK by the Finance Act 1972.  For more than ten years after its introduction VAT was regarded in the same way as any other tax ...

VAT and EC Law: the Principle of Non-Discrimination ~ This article was first published by The Tax Journal, 14th June 2004
14 June 2004
Author(s): Peter Mantle, Christopher Vajda QC

The importance of looking to the Sixth Directive, in almost every dispute involving the interpretation of VAT law, is now widely appreciated, The Directive will, alongside the VAT Act, often be a first point of reference.  The general ...

The Sixth Directive: 'Back to Basics' ~ Article which was first published by The Tax Journal, 14th June 2004
14 June 2004
Author(s): Valentina Sloane

The Sixth Directive is the cornerstone of the European Union (EU) system of VAT; it is the Directive that sets out both the structure of the common system of VAT in the EU and the procedures for applying that common system.  This article ...

Direct Effect and Supremacy of Community Law ~ Article published by the Tax Journal - 17th May 2004
17 May 2004
Author(s): Andrew Macnab

VAT is derived from European legislation (primarily the Sixth Directive).  Traders can derive directly effective rights and remedies from directives and general Community law (the doctrine of direct effect), which VAT Tribunals and higher ...

VAT and EU Law: Harmonious Interpretation ~ Article published by The Tax Journal on 12th April 2004
12 April 2004
Author(s): Melanie Hall QC

There are many rights in the VAT Directives which are not directly effective: some lack sufficient precision, others have conditions attached to them and a further category confers on the state discretion in relation to the right itself.  In ...

Brave New Digital World - VAT and e-commerce ~ Article published by The Tax Journal on 5th April 2004
5 April 2004
Author(s): Ian Hutton, Paul Lasok QC

It is predicted that, in 2004, worldwide e-commerce revenues will total $2.7 trillion.  Business to customer sales giving rise to that total are still predominantly 'indirect' purchases (that is, the electronic ordering of tangible ...

VAT: Unjust Enrichment and Unfair Treatment ~ An insight into the decision in Customs & Excise Commissioners v National Westminster Bank Plc
27 October 2003
Author(s): Christopher Vajda QC

The High Court has recently considered two unlikely bedfellows of unjust enrichment and unfair treatment, in the Commrs of Customs & Excise v National Westminster Bank plc [2003] STC 1072 case. The conclusion reached was in Customs' ...

Face Value Vouchers: Clarity and Confusion ~ The Cases of Tesco plc and Hartwell plc - Tax Journal 3 March 2003
3 March 2003
Author(s): Melanie Hall QC

There have been two recent decisions on face-value vouchers - Tesco plc and Hartwell plc.  Each case re-confirms a number of well-established and fundamental principles with regard to the Community law concept of ...

Avoiding VAT Liability on Face Value Vouchers ~ Tax Journal 22 July 2002
22 July 2002
Author(s): Melanie Hall QC, Ian Hutton

Surprisingly little High Court case law exists on the circumstances in which a taxpayer can avoid paying VAT where a right to receive goods or services for an amount stated on any token, stamp or voucher has been granted for consideration under ...

Challenging Vehicle Seizure by Customs
12 March 2002
Author(s): Mario Angiolini, Valentina Sloane

With the coming into force of Council Directive 92/12, travellers have had a Community law right to import unlimited amounts of tobacco and alcohol from the EU, provided they are for their own use.  Whilst this right is widely ...