Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
In 2011 the CJEU held in its decision in the AXA Denplan case (HMRC v AXA UK Plc (Case C-175/09) [2010] STC 2825) that although supplies made by Denplan a dental plan administrator to dentists might ‘in principle’ fall within the exemption for ‘transactions concerning payments or transfers’ they were excluded from that exemption as those services amounted to standard rated ‘debt collection’. The fact that Denplan collected payments as they fell due meant that they were collecting debts on behalf of the dentists concerned. In addition the CJEU concluded that a debt did not have to be overdue for its collection to amount to standard rated ‘debt collection’ within the exclusion to the VAT exemption.
DPAS is another...
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Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
In 2011 the CJEU held in its decision in the AXA Denplan case (HMRC v AXA UK Plc (Case C-175/09) [2010] STC 2825) that although supplies made by Denplan a dental plan administrator to dentists might ‘in principle’ fall within the exemption for ‘transactions concerning payments or transfers’ they were excluded from that exemption as those services amounted to standard rated ‘debt collection’. The fact that Denplan collected payments as they fell due meant that they were collecting debts on behalf of the dentists concerned. In addition the CJEU concluded that a debt did not have to be overdue for its collection to amount to standard rated ‘debt collection’ within the exclusion to the VAT exemption.
DPAS is another...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
