Jeremy Woolf, a barrister at Pump Court Tax Chambers, considers the various ramifications of cross-border supplies to branches
Jeremy Woolf a barrister at Pump Court Tax Chambers considers the various ramifications of cross-border supplies to branches
The European Court in Case C-210/04 Ministero dell' Economia e delle Finanze v FEC Bank plc[2007] STC 165 decided that no supply of services was made by the London head office of the FCE Bank when it provided management consultancy and data processing services to its Italian branch. The Italian authorities sought to impose a reverse VAT charge on the services on the basis that they were a supply from the London head office. Because the branch and head office were part of one company the Court considered that they...
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:
Jeremy Woolf, a barrister at Pump Court Tax Chambers, considers the various ramifications of cross-border supplies to branches
Jeremy Woolf a barrister at Pump Court Tax Chambers considers the various ramifications of cross-border supplies to branches
The European Court in Case C-210/04 Ministero dell' Economia e delle Finanze v FEC Bank plc[2007] STC 165 decided that no supply of services was made by the London head office of the FCE Bank when it provided management consultancy and data processing services to its Italian branch. The Italian authorities sought to impose a reverse VAT charge on the services on the basis that they were a supply from the London head office. Because the branch and head office were part of one company the Court considered that they...
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:
