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...
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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: