In Lebara Ltd v HMRC (CJEU Case C-520/10) a UK company (L) sold phonecards to distributors which were resident in other EU Member States. Those distributors then resold the phonecards to consumers. L did not account for VAT on its sales of the phonecards on the basis that the place of supply was the Member State where the distributor was established. HMRC issued an assessment on the basis that L was required to account for VAT on the value actually received for the services which it supplied at the point of redemption. L appealed contending that its supply was to the distributors of the cards who paid VAT under the reverse charge mechanism and that the redemption of the phonecards did not involve any supply by it to the consumers. The Tribunal directed that the case should be...
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In Lebara Ltd v HMRC (CJEU Case C-520/10) a UK company (L) sold phonecards to distributors which were resident in other EU Member States. Those distributors then resold the phonecards to consumers. L did not account for VAT on its sales of the phonecards on the basis that the place of supply was the Member State where the distributor was established. HMRC issued an assessment on the basis that L was required to account for VAT on the value actually received for the services which it supplied at the point of redemption. L appealed contending that its supply was to the distributors of the cards who paid VAT under the reverse charge mechanism and that the redemption of the phonecards did not involve any supply by it to the consumers. The Tribunal directed that the case should be...
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