Market leading insight for tax experts
View online issue

Dollond & Aitchison

 
Andrew Rimmer Baker Tilly discusses Dollond & Aitchison Limited ECJ Decision (C-491/04)
 
The European Court of Justice (ECJ) delivered its ruling in the case of Dollond & Aitchison Ltd (D&A) on 24 February 2006. The case concerned the value of the supply of goods (contact lenses) that were delivered to the customer from Jersey under a contract that encompassed the supply of ophthalmic dispensing services sight testing and the delivered goods. The hearing at the ECJ resulted from a referral by the UK VAT Tribunal.
Background Relating To VAT Liability Of Ophthalmic Dispensing Services
 
In the UK the supply of dispensed ophthalmic goods as part of a supply of ophthalmic services has been 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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top