John Arnold Director of European Tax Services with Ernst & Young Tax Advisers in the Netherlands revisits Elida Gibbs in the light of subsequent events
I confess to a certain fondness for the ECJ's 1996 judgment in Elida Gibbs (ECR [1996] p 5339) probably because I was one of the main advisers and it is always agreeable when a court accepts your arguments. But I also see it as an intellectually pure decision — in logic it followed on from the Boots judgment (where the retailer gave the money-off voucher) and the ECJ have used or followed it in some eleven VAT cases since the latest being First Choice Holidays (Case C-149/01 judgment of 19 June 2003). Unusually the ECJ...
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John Arnold Director of European Tax Services with Ernst & Young Tax Advisers in the Netherlands revisits Elida Gibbs in the light of subsequent events
I confess to a certain fondness for the ECJ's 1996 judgment in Elida Gibbs (ECR [1996] p 5339) probably because I was one of the main advisers and it is always agreeable when a court accepts your arguments. But I also see it as an intellectually pure decision — in logic it followed on from the Boots judgment (where the retailer gave the money-off voucher) and the ECJ have used or followed it in some eleven VAT cases since the latest being First Choice Holidays (Case C-149/01 judgment of 19 June 2003). Unusually the ECJ...
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