Value added tax
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Don Bosco Onroerend Goed BV v Staatssecretaris van Financien
Supply – Exemption – Council Directive 77/388/EEC – Vendor supplying land with partly demolished building on which new building to be constructed – Whether supply qualifying for VAT exemption –…
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RCI Europe v Commissioners for HM Revenue & Customs
European Community – VAT – Place of supply – Appellant UK company operating timeshare exchange scheme for properties in Spain – Members paying enrolment, annual subscription and exchange fees –…
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Skipton Building Society v Commissioners for HM Revenue & Customs
Estate agents – Advertisements – Input tax – Appellant’s estate agency subsidiaries making taxable supplies of selling houses and VAT exempt supplies of mortgage services – Appellant agreeing special method…
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RLRE Tellmer Property sro v Financní reditelství v Ústí nad Labem
VAT — Exemption – Letting of immovable property – Appellant owning rental property and invoicing separately for rent and cleaning of common parts — Whether costs of cleaning common parts…
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Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
VAT – Reduced rate – Respondent supplying water to towns – Whether reduced rate of VAT applying to connection of water system to mains connection – Council Directive 77/388 –…
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Commissioners for Revenue & Customs v Denyer
Land – Hairdressing salon – Chair rentals – Respondent hairdresser operating from premises – Self-employed hairdressers renting chairs in premises – Respondent supplying hairdressers’ facilities – Whether respondent granting interest…