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VAT and EC Law

Christopher Vajda QC and Peter Mantle, Monckton Chambers, set out the significant impact that the principle of non-discrimination has on VAT disputes

 
Christopher Vajda QC and Peter Mantle Monckton Chambers set out the significant impact that the principle of non-discrimination has on VAT disputes
 
The importance of looking to the Sixth Directive in almost every dispute involving the interpretation of VAT law is now widely appreciated. The Directive will alongside the VAT Act often be a first point of reference. The general principles of Community law because they are not codified are however less fully appreciated as a source of reference. However the general principles can have considerable impact on issues of VAT liability. Amongst the general principles is the principle of non-discrimination. It is...

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