Gary Barnett (Simmons & Simmons) reports that further questions have been referred to the CJEU on the scope of the VAT exemption for transactions concerning payments and transfers in the context of payment administration services provided to a debtor.
In 2010 the CJEU held that supplies made by Denplan a dental plan administrator to dentists were excluded from exemption as ‘transactions concerning payments or transfers’ as those services amounted to ‘debt collection’ (HMRC v AXA Plc [2010] STC 2825). The fact that Denplan collected payments as they fell due meant that they were collecting debts on behalf of the dentists. A debt did not have to be overdue for collection to amount to ‘debt collection’ for the purposes of the VAT exemptions.
Background
DPAS also provides dental plan administration services. Following the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Gary Barnett (Simmons & Simmons) reports that further questions have been referred to the CJEU on the scope of the VAT exemption for transactions concerning payments and transfers in the context of payment administration services provided to a debtor.
In 2010 the CJEU held that supplies made by Denplan a dental plan administrator to dentists were excluded from exemption as ‘transactions concerning payments or transfers’ as those services amounted to ‘debt collection’ (HMRC v AXA Plc [2010] STC 2825). The fact that Denplan collected payments as they fell due meant that they were collecting debts on behalf of the dentists. A debt did not have to be overdue for collection to amount to ‘debt collection’ for the purposes of the VAT exemptions.
Background
DPAS also provides dental plan administration services. Following the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
