In EC Commission v United Kingdom(No 7) (ECJ Case C-582/08) the EC Commission formed the opinion that by denying recovery of input tax in respect of certain insurance and financial transactions carried out by taxable persons not established in the EC the United Kingdom had failed to comply with its obligations under Article 2(1) of the EC Thirteenth VAT Directive. It therefore took infraction proceedings in the ECJ. Advocate-General Jääskinen rejected the Commission's contentions and found in favour of the UK.
Why it matters: The Commission is continuing its policy of launching infraction proceedings against Member States. This is another in the growing list of cases where it is difficult to see why the Commission has taken the case: for another recent example see EC Commission v French Republic (No 16) (ECJ Case C-94/09) summarised in Tax Journal Issue...
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In EC Commission v United Kingdom(No 7) (ECJ Case C-582/08) the EC Commission formed the opinion that by denying recovery of input tax in respect of certain insurance and financial transactions carried out by taxable persons not established in the EC the United Kingdom had failed to comply with its obligations under Article 2(1) of the EC Thirteenth VAT Directive. It therefore took infraction proceedings in the ECJ. Advocate-General Jääskinen rejected the Commission's contentions and found in favour of the UK.
Why it matters: The Commission is continuing its policy of launching infraction proceedings against Member States. This is another in the growing list of cases where it is difficult to see why the Commission has taken the case: for another recent example see EC Commission v French Republic (No 16) (ECJ Case C-94/09) summarised in Tax Journal Issue...
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:
