Greg Sinfield of Lovells discussesRLRE Tellmer Propertys.r.o. Case C-572/07 and HMRC Brief 67/09
The decision of the European Court of Justice (ECJ) in RLRE Tellmer Property s.r.o. v Financní reditelství v Ústí nad Labem Case C-572/07[2009] STC 2006 seemed to indicate that the long-standing UK practice of treating services supplied by landlords such as cleaning of common parts as part of a single supply of letting of the property was wrong. Further the case suggested that the ECJ's approach to the question of single and multiple supplies differed from that taken by courts in the UK in cases such as College of Estate Management v HMRC[2005] STC 1597 and Byrom (t/a Salon 24) v HMRC
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Greg Sinfield of Lovells discussesRLRE Tellmer Propertys.r.o. Case C-572/07 and HMRC Brief 67/09
The decision of the European Court of Justice (ECJ) in RLRE Tellmer Property s.r.o. v Financní reditelství v Ústí nad Labem Case C-572/07[2009] STC 2006 seemed to indicate that the long-standing UK practice of treating services supplied by landlords such as cleaning of common parts as part of a single supply of letting of the property was wrong. Further the case suggested that the ECJ's approach to the question of single and multiple supplies differed from that taken by courts in the UK in cases such as College of Estate Management v HMRC[2005] STC 1597 and Byrom (t/a Salon 24) v HMRC
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:
