Michael Ridsdale, Partner, and Glen Harling, Trainee Solicitor, both of Wedlake Bell, discuss the recent European Court of Justice judgment in Part Service SRL (Case C-425/06)
Michael Ridsdale Partner and Glen Harling Trainee Solicitor both of Wedlake Bell discuss the recent European Court of Justice judgment in Part Service SRL (Case C-425/06)
The recent case of Ministero dell'Economia e delle Finanze v Part Service SRL Case C-425/06 provided the ECJ with an opportunity to revisit its judgment in Halifax plc v Commissioners of Customs and Excise Case C-255/02[2006] STC 919 in order to clarify a divergence in opinion between taxpayers and tax authorities over the location of the boundary between acceptable and unacceptable behaviour so far as VAT planning is concerned.
It was acknowledged by...
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Michael Ridsdale, Partner, and Glen Harling, Trainee Solicitor, both of Wedlake Bell, discuss the recent European Court of Justice judgment in Part Service SRL (Case C-425/06)
Michael Ridsdale Partner and Glen Harling Trainee Solicitor both of Wedlake Bell discuss the recent European Court of Justice judgment in Part Service SRL (Case C-425/06)
The recent case of Ministero dell'Economia e delle Finanze v Part Service SRL Case C-425/06 provided the ECJ with an opportunity to revisit its judgment in Halifax plc v Commissioners of Customs and Excise Case C-255/02[2006] STC 919 in order to clarify a divergence in opinion between taxpayers and tax authorities over the location of the boundary between acceptable and unacceptable behaviour so far as VAT planning is concerned.
It was acknowledged by...
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