Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
The concept of VAT groups is deceptively simple: to treat as a single taxable person a collection of persons closely bound by financial economic and organisational links should be straightforward. Yet as recent case law reveals simple legislative wording does not always translate into straightforward outcomes in practice.
This article will look at three recent decisions in the area of VAT groups: the CJEU judgments in Norddeutsche Gesellschaft für Diakonie mbH (Case C-141/20) (‘Norddeutsche’) and Finanzamt T (Case C-269/20) (‘Finanzamt’) and the Upper Tribunal judgment in Prudential Assurance Company Ltd v HMRC [2023] UKUT 54 (TCC) (‘Prudential’).
Norddeutsche
The CJEU’s preliminary ruling concerned the interpretation of articles 4(1) and (4) and articles 21(1)(a) and (3) of the Sixth Directive.
Article 4(1) defines a ‘taxable person’ as ‘any person who...
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:
Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
The concept of VAT groups is deceptively simple: to treat as a single taxable person a collection of persons closely bound by financial economic and organisational links should be straightforward. Yet as recent case law reveals simple legislative wording does not always translate into straightforward outcomes in practice.
This article will look at three recent decisions in the area of VAT groups: the CJEU judgments in Norddeutsche Gesellschaft für Diakonie mbH (Case C-141/20) (‘Norddeutsche’) and Finanzamt T (Case C-269/20) (‘Finanzamt’) and the Upper Tribunal judgment in Prudential Assurance Company Ltd v HMRC [2023] UKUT 54 (TCC) (‘Prudential’).
Norddeutsche
The CJEU’s preliminary ruling concerned the interpretation of articles 4(1) and (4) and articles 21(1)(a) and (3) of the Sixth Directive.
Article 4(1) defines a ‘taxable person’ as ‘any person who...
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:
