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Dollond & Aitchison

Andrew Rimmer, Baker Tilly, discusses Dollond & Aitchison Limited ECJ Decision (C-491/04)

 
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...

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