Melanie Hall QC of Monckton Chambers explores the extent to which it is helpful to read across principles to be derived from ECJ case law in direct cases to VAT cases concerning abusive practices
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 then of the current vogue for relying upon propositions of law to be derived from ECJ judgments in direct tax cases and applying them to VAT disputes concerning Halifax?
Paragraphs 74 and 75 of the ECJ's judgment in Halifax were cited in its judgment in...
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Melanie Hall QC of Monckton Chambers explores the extent to which it is helpful to read across principles to be derived from ECJ case law in direct cases to VAT cases concerning abusive practices
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 then of the current vogue for relying upon propositions of law to be derived from ECJ judgments in direct tax cases and applying them to VAT disputes concerning Halifax?
Paragraphs 74 and 75 of the ECJ's judgment in Halifax were cited in its judgment in...
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:
